<![CDATA[Open data are available from various private and public institutions in different resource formats. There are already great number of open data that are published using open data portals, where datasets and resources are mainly presented in tabular or sheet formats. However, such formats have some barriers with application developments and web standards. One of the web recommenced standards for semantic web application is RDF. There are various research efforts have been focused on presenting open data in RDF formats. However, no framework has transformed tabular open data into RDFs considering the HTML tags and properties of the resources and datasets. Therefore, a methodology is required to generate RDF resources from this type of open data resources. This methodology applies data transformations of open data from a tabular format to RDF files for the Saudi Open Data Portal. The methodology successfully transforms open data resources in sheet format into RDF resources. Recommendations and future work are given to enhance the development of building open data.]]>
