Have you tried to open it in OpenOffice.org? It has an Excel import, and can save it in Excel format. Also, you can try importing it via Google Spreadsheets.
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I can open the file fine. The person that is trying to use it can't open it and I'm wondering if it's because she doesn't have the current version. I've given this same file to a few folks and this is the first time anyone has had an issue.
You know, I just remembered... you can save in "save as" as previous version within Excel, too.
Michel Fortin
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