I *know* it is not an els file...
It is (from the header) HTML.

I pulled the DTD referenced in the header, it is HTML 4.0 - strict.

If I change the extension to .html and feed it to a browser it opens 
(mostly) correctly. i.e. it looks like a spread sheet, but there are 
some header and footer 'garbage'.

From what I know about it, it is an export (or report written to disk) 
from Oracle.

The oddest part is that Office 2010 (Windows) will open the file as a 
spreadsheet, but Office 2011 (Mac) will not, it is treated as a plain 
text file.

Thanks for the help, and any more ideas you may have.
Chip

On Fri, 15 Dec 2017 21:22:19 +0000, Timothy Penner via 4D_Tech wrote:
> From the snippet of the file you included it looks like an email, not 
> an Excel spreadsheet.
> 
> What does the file contents look like if you open it in a text editor 
> like TextWrangler (is it human readable)?  If it is human readable, 
> then it is not an XLS file.
> 
> -Tim
> 
> 
> 
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