I need a way to convert old Excel files

Would open office be able to read them? Give it a shot. If so you could resave in a more current format

 

Do you still have the 1992 version of Excel that you used at that time?

SheepShaver requires a Classic ROM and quite a bit of setup, but there is now a fully contained version, Chubby Bunny, available: Google the term "Classic-On-Intel v 4.0.1 chubby bunny"

Using SheepShaver, the Classic version of Excel will run in Lion and you can open your old files for export, printing or modification and saving as the Classic Excel format:

Here is some information on SheepShaver:

http://www.emaculation.com/doku.php/...mac_os_x_setup

and

http://www.everymac.com/mac-answers/...ntel-macs.html

If you email me a sample of one of your 1992 Excel files, I will work on it and see if this solution works for you (email me at my screen name at AOL dot com).

Here is a screenshot of a Classic OS 9 game, Risk II, running in SheepShaver in Lion: