In the XML of a worksheet in an XLSX file (Excel 2007) cell tags that have a \"t\" attribute equal to \"s\" are string types. The value tag inside the c needs to be looked
The s attribute refers to a style. "237" is a style defined in the styles.xml file.
...is most likely a date in double format. And the style 237 tells excel to display 39448 in date format.
You can see an example of how this works here: http://blogs.msdn.com/b/brian_jones/archive/2007/05/29/simple-spreadsheetml-file-part-3-formatting.aspx