This conversion seems to represent an export of data from Caseware IDEA data analysis software (.imd) to a Excel spreadsheet (.xls), probably for reporting purposes. Probably can only be done using the original software and no other.
Convert Caseware IDEA data to Microsoft Excel 97 to 2003 workbook.
We found one software available in the database for this conversion.
Microsoft Windows software - convert imd to xls on Windows
A data analysis software
Convert from imd file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.