jw5107,
SGML? That's old school.
As far as how to convert, if you double click on the file what program opens the document? In that program can you do a Save As? If so you look and see if HTML is an option, how about XML?
If no program opens (like on my computer) you might try importing the file in Access using a file type of XML (XML is a grandchild/subset of SGML).
Hope this helps,
CMP
[small]For the best results do what I'm thinking, not what I'm saying.[/small]
(GMT-07:00) Mountain Time (US & Canada)