Peter Cox wrote...
Is there a Lotus viewer that allows someone usining Office to open and save
Lotus 123 files as Excel files?

It's called Lotus 123.

Flippancy aside, there used to be a 123 viewer, but it only displayed
123 files. It didn't convert them.

AFAIK, your choices are

1. Lotus 123 itself from version 9.6 on (when Lotus introed 65,536
rows),
2. Corel Quattro Pro from version 10 (WordPerfect Office 2002) on,
3. DataViz ConversionPlus,
4. ABC Amber Lotus Converter.

None are free. #2 (from auction sites) or #4 would be cheapest.

OpenOffice 2.0 and Gnumeric claim to have .123 file import filters, but
there are problems with both.