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Excel 2007 enables you to save Excel 2007 workbooks as Web documents, so you and your colleagues can view workbooks over the Internet or a corporate intranet. For a document to be viewed on the Web, the document must be saved as a Hypertext Markup Language (HTML) file. HTML files, which end with either the .htm or the .html extension, include tags that tell a Web browser such as Microsoft Internet Explorer® how to display the contents of the file.
For example, you might want to set the data labels in a workbook apart from the rest of the data by having the labels displayed with bold text. The coding in an HTML file that indicates text to be displayed as bold text is <B>...</B>, where the ellipsis points between the tags are replaced by the text to be displayed. So the following HTML fragment would be displayed as Excel: