I don't think so. But the Excel Viewer can.
http://www.officearticles.com/misc/viewers_in_microsoft_office.htm
************
Hope it helps!
Anne Troy
www.OfficeArticles.com

In Microsoft Works, choose File > Open
From the Files of Type dropdown, choose Excel SS (.xl*)
Select a workbook, and click Open

Only one sheet in the workbook can be opened, and some of the Excel
features may not be displayed.

Hi Louis,
If you don't have Excel, another way to read an Excel file would
be to install Open Office which is free and can read Excel files,
the downloads will total between 55 to  65MB to download, so would
try to get it from using highspeed access.     Look for   "OpenOffice"    at
     http://www.mvps.org/dmcritchie/excel/backup.htm
--
HTH,
David McRitchie, Microsoft MVP - Excel    [site changed  Nov. 2001]
My Excel Pages:  http://www.mvps.org/dmcritchie/excel/excel.htm
Search Page:        http://www.mvps.org/dmcritchie/excel/search.htm