backup win98 files and restoring to winxp?

I have some bookkeeping files that were saved using win98 backup that i need to restore to my accounting program on my winxp computer.. i have no idea how to do that. The files that are backed up belong to the same program on both the win98 and winxp.

What is the format of the backed up files? Are they SQL Server files?

Thanks,
Sam Lester (MSFT)