SSI Viewer (freeware) http://www.softnik.com/products/ssiview/index.htm
"SHTML Viewer will allow you to preview SHTM files on your local Windows system! To use SHTML viewer type in the path to the file (or use the browse button). Then click on the 'show' button. The software will expand all the include directives and create a temporary file (tempxxx.htm.htm) and open it in the default browser. If you do not want the include files expanded you can check the 'Just show the place holders' only box. This will show you the location of the SSI directives."