Here's how I do it (with MS Office 2003).
1. Make a copy of links.db and rename it links.txt
2. Open Excel and select "Open" from the toolbar
3. In the "Files of type:" area select "Text Files" and locate links.txt
You are now presented with the "Text Import Wizard".
4. Part 1 of 3: Select "Delimited" - Next
5. Part 2 of 3: Remove the check mark from "Tab", place it in "Other" and put | in the box - Next
6. Part 3 of 3: Skip part 3 and hit "Finish"
1. Make a copy of links.db and rename it links.txt
2. Open Excel and select "Open" from the toolbar
3. In the "Files of type:" area select "Text Files" and locate links.txt
You are now presented with the "Text Import Wizard".
4. Part 1 of 3: Select "Delimited" - Next
5. Part 2 of 3: Remove the check mark from "Tab", place it in "Other" and put | in the box - Next
6. Part 3 of 3: Skip part 3 and hit "Finish"