DGN files are drawings created by and supported by CAD applications such as MicroStation and Intergraph Interactive Graphics Design System. It is used for creating and saving designs for construction projects such as highways, bridges, and buildings. The format is similar to Autodesk’s DWG file format and is considered its competitor.
Files with XLSM extension is a type of Spreasheet files that support Macros. From application point of view, a Macro is set of instructions that are used for automating processes. A macro is used to record the steps that are performed repeatedly and facilitates performing the actions by running the macro again. Macros are programmed with Microsoft's Visual Basic for Applications (VBA) from within the Excel Workbook using the Visual Basic Editor and can be run/debug directly from there.
You can also convert DGN into many other file formats. Please see the complete list below.