@Override
        public void startElement(String uri, String localName, String qName, Attributes attrs)
                throws SAXException {
            localName = localName.toLowerCase(Locale.US);

            if (MS_SPREADSHEET_URN.equals(uri)) {
                switch (localName) {
                    case BODY:
                        inBody = true;
                        break;
                    case TABLE:
                        handler.startElement(XHTMLContentHandler.XHTML, TABLE, TABLE, EMPTY_ATTRS);
                        handler.startElement(XHTMLContentHandler.XHTML, TBODY, TBODY, EMPTY_ATTRS);
                        break;
                    case WORKSHEET:
                        String worksheetName = attrs.getValue(MS_SPREADSHEET_URN, "Name");
                        AttributesImpl xhtmlAttrs = new AttributesImpl();
                        if (worksheetName != null) {
                            xhtmlAttrs.addAttribute(XHTMLContentHandler.XHTML, NAME_ATTR, NAME_ATTR,
                                    CDATA, worksheetName);
                        }
                        handler.startElement(XHTMLContentHandler.XHTML, DIV, DIV, xhtmlAttrs);
                        break;
                    case ROW:
                        handler.startElement(XHTMLContentHandler.XHTML, TR, TR, EMPTY_ATTRS);
                        break;
                    case CELL:
                        href = attrs.getValue(MS_SPREADSHEET_URN, "HRef");
                        handler.startElement(XHTMLContentHandler.XHTML, TD, TD, EMPTY_ATTRS);
                        break;
                    case DATA:
                        inData = true;
                        break;
                }
            }
        }
Parses wordml 2003 format Excel files.  These are single xml files
that predate ooxml.
<p>
See <a href="https://en.wikipedia.org/wiki/Microsoft_Office_XML_formats">https://en.wikipedia.org/wiki/Microsoft_Office_XML_formats</a>
tika-parsers/tika-parsers-standard/tika-parsers-standard-modules/tika-parser-microsoft-module/src/main/java/org/apache/tika/parser/microsoft/xml/SpreadsheetMLParser.java