On May 28, 2008, at 10:31 PM, Richard J. Kulda wrote: > A client sent me an .xls spread sheet. My Finder suggests that I > received it just fine. I do not have Excel. NeoOffice is a free (donation requested) MSOffice replacement. It will open most excel files, as well as word files and powerpoint files. <http://www.neooffice.org/neojava/en/index.php>