Here's our Windows XP Tip for.. October 12, 2005
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In many cases, unknown files and file types can be quickly identified by looking at their contents in Notepad. If the file is a text file, you should be able to see its contents. If the file is a binary file, you won't be able to edit it.
To send a file to Notepad, navigate to C:\Documents and Settings\User_name\SendTo (where User_name is your user name.) Right click outside the file list in the right Explorer pane and choose New, Shortcut. When the dialog appears, type, notepad.exe in the file name filed and then click Next. Type "Notepad", without the quotes, in the shortcut name field, and click Finish.
The next time you're in an Explorer window, and you see a file you don't recognize, right click the file and choose SendTo, Notepad, and the file will open in Notepad.