MS Excel XML to CSV

XSLT file excel2csv.xsl
<?xml version="1.0" encoding="UTF-8" ?>
<xsl:stylesheet
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:mso="urn:schemas-microsoft-com:office:spreadsheet" version="1.0">
<xsl:output method="text" encoding="UTF-8"/>
<xsl:template match="/">
   <xsl:for-each select="mso:Workbook/mso:Worksheet/mso:Table/mso:Row">
        <xsl:for-each select="mso:Cell">
                <xsl:value-of select="mso:Data"/>
                        <xsl:if test="position()!=last()">
                        <xsl:text>      </xsl:text>
                        </xsl:if>
        </xsl:for-each>
        <xsl:text>&#10;</xsl:text>
   </xsl:for-each>
</xsl:template>
</xsl:stylesheet>

Important: you may replace 4 spaces in "<xsl:text>      </xsl:text>" to single tabulation (or any other delimiter)!

Use as
cat file.xls | xsltproc excel2csv.xsl - > file.csv

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