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It will depend on the application you are using and the version. Up to Excel 2003 .xls was used but for versions since 2007 .xlsx is used. Other spreadsheet programs use different extensions. Works uses .wks as its extension, Open Office has used .sxc and Star Office has .sdc, Quattro has .wb2 and Lotus 123 has .123 as its extension. There are many others.

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Q: What is the file extension for a Calc file?
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