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You can use these free software and online converter too to convert GPX files to Excel (XLS/ XLSX) or CSV format using your PC.
Some months back I developed some pyuno code for converting spreadsheets into CSV files from the command line. Pyuno being the Python interface to the OpenOffice runtime. One of the enhancement ...
If you want to convert Google Earth KML files to Excel (XLS, XLSX) or CSV format, you can use these free converter software and online tools.
For those times when converting Excel files to .CSV just doesn't make sense.