While I agree that CSV files do come with all kinds of extensions, including none or even .xls, Excel comes from a world where file extension matters. So I wouldn't process an Excel file with a .txt extension, even if it worked, because if I received such a file (or an .xlsx file that does not contain Excel data), I'd think there's something wrong happening with the input data.

In reply to Re^2: determine file type from data read from filehandle by Eily
in thread determine file type from data read from filehandle by expo1967

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