To change the icon for an individual file:
1. Right-Click on the icon
2. Select Properties
3. Click the "Change Icon" Button
4. Select the icon you want
5. Click OK, OK
To change the icon for ALL Excel files:
1. Open Windows Explorer
2. From the Tools Menu, choose "Folder Options"
3. Select the "File Types" Tab
4. Scroll down until you find the XLS extension
5. Click once to select XLS
6. Click the "Advanced" Button
7. Click the "Change Icon" Button
8. Select the icon you want
9. Click OK, OK, CLOSE
HTH,
Elkar