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ODS stands for OpenDocument Spreadsheet and it is the native format used by OpenOffice.org for the spreadsheet documents it generates.
ODS files store data in cells organized into rows and columns and they are formatted using the OASIS OpenDocument format based on XML structure.
Natively created by OpenOffice.org Calc, ODS files can be viewed by several third-party software solutions as well.
One should keep in mind that ODS viewers will only allow users to explore the contents of the files, without editing it.