Identify File Type~?~

[New_Guy]

The attached file is one of 2,691 .txt files that I need to convert to a .csv format so that I can import it into a product database.
I cannot identify the type of structure in the text file, which is preventing me from using the Excel Import Wizard.

Sample text file content (in case you do not wish to open the file):
<ACCESSORY><SKU>369331</SKU><UPC>888063.69331</UPC><AVAIL_DATE>12/01/2010</AVAIL_DATE><STOCK>Y</STOCK><MANUFACTURER><NAME>MetroPCS</NAME><PART_NUM>VPAPVKYO3METLUC</PART_NUM></MANUFACTURER><LONG_DESC>METROPCS Dual Output Vehicle Power Adapter w/ USB Port. Kyocera USB connection.</LONG_DESC><SHORT_DESC>Dual Output Vehicle Power Adapter with USB Port</SHORT_DESC><SHIP_WEIGHT>0.22</SHIP_WEIGHT><SPECIFICATIONS><SPEC><NAME>Advise Customer</NAME><VALUE>NA</VALUE></SPEC>...

The product database has a fixed .csv format that I must follow which may require modifying / manipulate the .txt file data to match that of the .csv format.

Any help identifying the file / data format is appreciated.

[cytop]

It's an XML file... Have a read in help for importing. Is especially easy in XL 2007+

[New_Guy]

Thank you.
I made a backup of the file, changed the file extension to .xml, ran the import wizard and it worked, easy as stated.
Now this brought me to several other issues, but none related to the file type or importing.

Thanks for the timely response!
Cheers.