

This change came in the security updates KB3115262, KB3170008, and KB3115322. The Excel team has made a change in the behavior of certain file types to increase security.

Microsoft employee Freya gave a full explanation last Thursday: After doing this, the file can be opened as before (with the warning about the file extension and formatting not matching). Users can save the file, then right click it, click Properties, and then click Unblock next to the "This file came from another computer and might be blocked to help protect this computer." warning.

#Excel for mac won't open xls file Patch
The issue appears to be caused by yesterday's patch - KB3170008… When opening one of these files, Excel will act as if no file is open. Today, users reported that these reports no longer work. Excel displays a warning message that the file format and extension don't match (HTML table and XLS), but allows the user to open the file anyway. Normally, when users open these files Excel properly handles the data - they're simply HTML tables. We give users the option to download these reports as Excel (XLS) files. We dynamically generate various reports in HTML format and serve them up on a website. Poster conker123 on the TechNet Office forum described the problem precisely: After the MS16-088 patch is applied, though, Excel refuses to open XLS files, showing a blank screen instead of a workbook. In the past, XLS files produced by various packages (including Salesforce) could be opened by double-clicking on them. Excel users are reporting an odd bug in the way Excel 20 behave.
