XLSX
From Apache OpenOffice Wiki
XLSX is the XML format used by Excel 2007 and that is part of the OpenXML specification.
Sample XLSX Files
One convenient location to download sample XLSX files is in gnumeric repository.
Code Organization
A substream in the XML package is called "fragment", and each fragment has an associated *fragment.hxx header file. For instance, the code for loading of the workbook.xml fragment is found in workbookfragment.hxx, and so on.
A nested element is called "context", and, like the fragments, each context has an associated *context.hxx. For instance, the code for parsing the <sheetData> element is found in sheetdatacontext.hxx.