You can't change a non-excel file to an excel file by changing the extension.
You may be able to rename a text file to .xls and excel will open it, but this
is not converting the file.

If you create a text file (say comma delimited) and call it test1.txt and then
copy it to test2.xls, you can open both in NotePad and see that they're
identical.

If you open the test2.xls and do File|SaveAs and use a normal workbook file type
(and close this file), you can see vast differences between the real test2.xls
and test1.txt in NotePad.

prabhas wrote:

if i convert a non-excel file to a excel file by changing the .extension,what
will be the difference between two files?Can we identify that the excel file
is converted from another file?

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Dave Peterson