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This plugin provides Lotus 123 I/O   
  
        This was originally written by:

                 Ulric Eriksson <ulric@edu.stockholm.se>
  
        And then ported to gnumeric, some support code snarfed from Sean Atkinson.
  
        More documentation on the Lotus file format can be found at:
  
        http://www.wotsit.org/ OR http://www.lotus.com/
  

Possibly useful information re character sets:

http://www.batutis.com/i18n/papers/lmbcs/LMBCS.html