There is only one file type that uses the .NESSUS extension:
Nessus Network Security Scanner File
File created by Nessus, a network vulnerability scanning application; saves the results of a network security scan as well as the policies used for the performed scan; enables the results from corporate or home network scans to be saved as well as imported for review.
NESSUS files use XML formatting. Version 2 of the XML format was introduced with Nessus version 4. This format is still backward compatible with NESSUS version 1 files.
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Updated: January 16, 2012