How come I can't open Excel files from a Windows computer on my Mac?

My roommate created several Excel spreadsheets on his Windows XP computer and saved them. I put a USB drive in his computer and copied those files to the USB drive and then placed the USB drive in my MacBook. When I go to open the file, it indicates that the files are being used by another user and that it can't open them. What's going on?

What happens if you copy them to the computer and eject the USB drive?

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