While many users will find Excel's easy import of XML documents useful, developers who need to read or create Excel spreadsheets may find a completely different set of capabilities more relevant. The functionality provided in Spreadsheet ML, which was also available in Microsoft Excel XP, allows developers to save spreadsheets as XML documents and to open those XML spreadsheets in Excel. If you need to create or process spreadsheets using XML, then this chapter will give you the foundations you need.
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