TSGL: Opening Excel Files with No Association in Vista

[Mike Ferrell]

My new PC has Windows Home Premium with Microsoft Works spreadsheet but no Excel.  I received an email from my fishing club with an Excel spreadsheet.  When I try to open the spreadsheet I get the following message:
"This file does not have a program associated with it for performing this action.  Create an association in the Set Associations control panel."
When I finally located this Set Associations control panel it does not have a .xls option.  Is there a way for me to open Excel spreadsheets?
Mike