Do you know how to open an .iu file

Wayne
First see if the client knows what package created those files. If he doesn't know, and if no one else here replies with a definate answer on what package created those files and how to import, then I'd suggest a few things.

First, make a copy of them, and then change the extension of the copy to .txt, open in wordpad and examine them. Sometimes, applications will create simple comma-delimited files for their exports or even their runtime db files, and just give it a cryptic sounding extension to discourage random hacking. If when opening them in wordpad, you don't see an obvious fixed-length or delimited text pattern, it's possible that the .iu is simply a dbase, paradox, foxpro, or some other common isam db file, and the .id is the index file, so you could try changing the extensions to the several different .dbf extensions, ie. .dbf, .db, etc. and importing by selecting these different types. I have had success with the above methods--one of the extensions often turns out to be the correct one, since many apps out there used the dbase, clipper, or some other common format.

If all this fails, ask the client if his application can export to comma-delim, .xls, or some other more universal format.
--Jim