MS Excel does not have a web extenstion. The file extenstion is .xls or .xlsx. If you convert a worksheet to HTML, then the extensiton will be .htm or .html.
The extension for excel is .xls
For workbooks in Excel 2003, the extension .xls is used.
xlsx is the main extension used for Excel 2007.
Excel 2007 does use the .xlsx extension for its workbooks.
the normal extension for Excel is xls if pre 2007 otherwise xlsx
.XLS files are standard Microsoft Excel spreadsheet files. .XLT extension is used for the Excel template files. - Neeraj Sharma
XLS is the filename extension for a Microsoft Excel Workbook.
To indicate that the basic file format is XML in Excel 2007 and later.
".doc" in versions of Microsoft Word before 2007".docx" in Microsoft Word 2007 and later..docMS word
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.xls for the lower version If you are using the Microsoft Office 2007, it's .xlsx
XLS is the most common extension for Microsoft Excel spreadsheets. It is an acronym that actually stands for "MS File Extension". There is also XLSX and XLSM.