Thank you all for your responses - it is much appreciated!
I must say, I am intrigued as to why you would want an entire GEDCOM in XLS format
....mainly because at one stage I was exchanging information with relatives who didn't use genealogy software (but did have a spreadsheet application or viewer), plus I wanted to improve my programming skills

How much data do you want and how do we deliver it?
Your choice, although the more individuals there are in the GEDCOM file, the better (from a testing viewpoint). Please feel free to make available as much (or little) data as you feel comfortable with. Please PM me and I will give you an email address where you can send the data.
Once I have the data, I will process it and send the results back to you in an Excel tabbed spreadsheet (if you don't use Excel, don't worry - the data should be visible in most Spreadsheet applications, or you can use the free MS Excel viewer application). This initial data will consist of a breakdown of all the data in the file. After some bug fixing, I intend to modify the application to allow you to compare two GEDCOM files, but more of this later.
Thanks again for your responses, and I hope you can assist.
Best wishes
Mark