Microsoft Excel is a commercial spreadsheet application written and distributed by Microsoft for Microsoft Windows and Mac OS X. Pre-2007 versions of Excel use XLS as the primary format for saving files. It features calculation, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications. It has been a very widely applied spreadsheet for these platforms, especially since version 5 in 1993, and it has almost completely replaced Lotus 1-2-3 as the industry standard for spreadsheets. Excel forms part of Microsoft Office. The current versions are 2010 for Microsoft Windows and 2011 for Mac OS X.
Microsoft Excel up until 2007 version used a proprietary binary file format called Binary Interchange File Format (BIFF) as its primary format. Used as the basis for XLS files it is a persistence format that supports authoring and manipulating content in workbooks and workbook templates. Most versions of Microsoft Excel can read CSV, DBF, SYLK, DIF, and other legacy formats.
PDF is a file format developed by Adobe Systems for representing documents in a manner that is separate from the original operating system, application or hardware from where it was originally created. A PDF file can be any length, contain any number of fonts and images and is designed to enable the creation and transfer of printer-ready output.
Each PDF file encapsulates a complete description of a 2D document (and, with the advent of Acrobat 3D, embedded 3D documents) that includes the text, fonts, images and 2D vector graphics that compose the document. They do not encode information that is specific to the application software, hardware, or operating system used to create or view the document.