Within Excel, do "Save As..." and then select "XML Spreadsheet". The resulting XML output is very verbose, but it's quite possible to write XSLT code to extract the data from the cells. The complexity depends a lot on how far you want to go, e.g. in handling joined cells and the like.
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Michael Kay
http://www.saxonica.com/
Author, XSLT 2.0 and XPath 2.0 Programmer\'s Reference
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