A user has Lotus files needing to be opened/converted to Excel (hard drive
crash, with Lotus as the spreadsheet application). When attempting an "open
with", Excel returns a warning: Cannot open Lotus 123 file. Have tried
changing the .123 extention to .wk1/2/3/4 and get the same warning.

In Excel 2000 Professional, the file icon has the green Excel "X" located
fully within the borders of the sheet of paper background. I notice with
regular Excel the "X" is partially outside the sheet of paper background.

Can someone advise how to open these files?

Thanks, Phil