There is a thread about it here
FileMaker erroneously imports decimal numbers from Excel
Thanks for directing me to the "answer" to this puzzle. I didn't know if I was overlooking the obvious or if the problem was with Excel or FileMaker...although I suspected it was with FileMaker.
I can't believe that FileMaker has known about this problem for some time now and it still hasn't been resolved with the release of a brand new version of the software.
While it seems that this bug can be handled with a work around, I don't like the idea of modifying data unnecessarily nor do I like the idea of folks like me having to waste hours of their time trying to resolve a known problem.
While I really like the program, makes me wonder what else FileMaker knows is not working and doesn't tell anyone or fix.
PhilModJunk has a Known Bug List
Announcing the release of the Known Bug List Database
It is seldom that a comprehensive solution is elegant and bug free.
Software that focuses on a very narrow area can achieve that elegance.