>>It is actually an XML file with an XLS extension, so I assume that it
should have been an XLSX file instead of XLS for Excel 2007
That's not quite right. An XLSX file is not an XML file. It is a ZIP file
made up mostly of XML files. If your file is pure XML I'd try opening it
directly in Excel to see what you get. If that's not usable because of the
tags, etc., maybe there are utilities that strip off tags or otherwise
convert XML to TXT files.

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Jim
> Just now I downloaded what is supposed to be an Excel spreadsheet from
> Amazon Advantage. It is actually an XML file with an XLS extension, so I
> assume that it should have been an XLSX file instead of XLS for Excel
> 2007. Is there a converter to enable opening the file in Excel 2000? If
> there it a converter on Microsoft's web site, it is well hidden.