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It is a Microsoft Works Text document.
You can download a converter from http://www.microsoft.com/downloads/details.aspx?********=b9e11e83-f51b-4977-b572-8c042df802c1&displaylang=en.
If you ever get any other files with extentions you are not sure of you could try http://www.filext.com/ and put the extention in the search box. I use it quite regularly.