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Excel 2003:

.xls = Workbook

.xla = VBA Add-in

.xlb = Toolbar (where custom toolbar settings are stored)

.xlc = Chart

.xld = Dialog (from older versions of Excel)

.xlk = Archive (Excel spreadsheet backup)

.xll = DLL Add-in

.xlm = Macro

.xlt = Template

.xlv = VBA Module

.xlw = Workspace (collection of multiple Workbooks)

Excel 2007 and Excel 2010:

.xlsx = Workbook (XML format)

.xlsm = Macro-enabled Workbook

.xlsb = Excel Binary Workbook (instead of XML format)

.xltm = Macro-enabled Template

.xlam = Add-in (XML format)

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Q: What is the file extension that indicates an Excel file?
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