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Here are some extensions you're likely to encounter when you get data to crunch or you're surfing the Internet. All of these are binary files and, unless otherwise noted, can be opened with Excel:
Spreadsheet files
.DIF -- Data Interchange Format, the format for VisiCalc, the first spreadsheet.
.WRK, .WR1 -- Symphony, another older spreadsheet.
.SLK -- Multiplan, yet another older spreadsheet.
.RXD, .R2D -- Reflex, a rather obscure spreadsheet.
.WKS, .WK1, .WK3, .WKE -- Various version of Lotus 1-2-3, a popular spreadsheet.
.WQ1, .WQ2 -- The DOS version of Quattro Pro, a solid spreadsheet (but for PCs only, Mac fans).
.WB1, .WB2 -- The Windows version of Quattro Pro. Many journalists say this spreadsheet is as good as Excel (and much cheaper). Maybe that's why Excel won't open .WB* files!
.XLS -- Well, duh.
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