The structure of InfoPath form is .XML and .XSD file defines the format of data in InfoPath form. XSL file defines the transformation of the data into different views. A manifest(.XSF) defines the definition of other forms of files.
An InfoPath form template is actually a CAB File containing different component files. Below is a list of files which forms part of an InfoPath template. .xsf file: A manifest file that describes the basic definition of other form files. .xsl file: Defines the transformation for data into different views. .xsd file: Defines the data source schema. .dll file: Carries the custom logic built into .NET or COM. .htm and other resource files: Custom HTML resource files and other resources for the form.