Yes, LibreOffice Calc, the spreadsheet component of the LibreOffice suite, can open Microsoft Excel files. It supports both the older binary formats (.xls) and the newer XML-based formats (.xlsx, .xlsm). When you open an Excel file, LibreOffice uses its built-in compatibility features to interpret the file structure, formulas, formatting, and basic macros. While it aims for high fidelity, it operates within LibreOffice's own environment, not within Microsoft Excel itself.

Common real-world uses include office workers opening reports or budgets created in Excel when they lack access to Microsoft Office, especially in cost-conscious environments like small businesses or non-profits. Academic researchers also frequently use it on Linux or other platforms to access and analyze data files shared as .xlsx spreadsheets. LibreOffice handles standard formulas, charts, and cell formatting effectively for these everyday tasks.

A major advantage is cost-free access to Excel documents, promoting file accessibility and interoperability, particularly with open-source operating systems. However, limitations can arise with very complex macros, intricate conditional formatting rules, or specific advanced Excel features like certain pivot table interactions or Power Query integrations, potentially leading to formatting issues or functionality loss. This emphasizes the ethical benefit of open document standards. The LibreOffice community continuously improves compatibility with newer Excel features through ongoing development.