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OPENXML provides a rowset view over an XML document. Because OPENXML is a rowset provider

Office Open XML (also informally known as OOXML or OpenXML) is a zipped, XML-based file format developed by Microsoft[2] for representing spreadsheets, charts, presentations and word processing documents. The format was initially standardised by Ecma (as ECMA-376) and, in later versions, by ISO and IEC (as ISO/IEC 29500).

Starting with Microsoft Office 2007, the Office Open XML file formats have become the default[3] target file format of Microsoft Office.[4][5] Microsoft Office 2010 provides read support for ECMA-376, read/write support for ISO/IEC 29500 Transitional, and read support for ISO/IEC 29500 Strict

OPENXML provides a rowset view over an XML document. Because OPENXML is a rowset provider, OPENXML can be used in Transact-SQL statements in which rowset providers such as a table, view, or the OPENROWSET function can appear.

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