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XLS format is used to refer to the documents of the program Microsoft Excel. This file is a spreadsheet. All document data distributed and stored in the cells. Each cell has a unique address, which is denoted by letters and Arabic numerals. The cell can contain fixed data, and data in the form of formulas, which bind more cells.

This format was created by Nokia for use in its proprietary phones. A bitmap image was used to transfer image files between devices over a wireless connection. It was mainly used when exchanging multimedia text messages that support inserting pictures.