Excel File Extension
XLM is a vestigial remain from Excel 4 and before. Back then a workbook
could have only one worksheet, and if that sheet was a "macro sheet" then it
was given the XLM extension to distinguish it from a regular worksheet
(XLS). While current Excel versions support XLMs for backward compatibility
there is no reason to use that extension any more.
--
Jim Rech
Excel MVP
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