The most common is xls but there are other ones like xlt for templates.
.XLS files are standard Microsoft Excel spreadsheet files. .XLT extension is used for the Excel template files. - Neeraj Sharma
Microsoft Excel Files
Microsoft Power Point Microsoft Outlook Microsoft Word Microsoft Publisher Microsoft Excel Microsoft Access
Excel is not designed to open flash or gif files. It is for opening spreadsheets. You can open a graphic file separately and copy and paste it into Excel, but you cannot open them directly.
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Microsoft Access files or text files.
Microsoft Word and Microsoft Excel documents can be linked to each other, so that changes in one document will show up in the other. So it is possible to enter data in Microsoft Word and have it appear in Microsoft Excel. It is also possible to do formulas in tables in Microsoft Word, without linking to Microsoft Excel.
Excel provides formats that allow you to save files on a PC to be used on a Mac or on a Mac to be used on a PC, so the answer is yes.
Winmail.dat files are just for use by Microsoft Outlook, to help retain an email's look in terms of formatting, like colours, font sizes etc. They are not for use in Excel and have no relevance to it.
It will depend on the specific type of file and version of Excel. The standard spreadsheet uses xls for versions up to 2003 and xlsx from version 2007. You can also have other types of files, like Excel template files, which would be xlt, or xlm for Excel macro files. There are several other types too.
It uses Microsoft Access to open mdb files.
MS Excel is a spreadsheet program that creates files called workbooks.