Excell files set up as shortcuts will not open. The system sends a "file not
found" message. The same thing occurs when trying to open anExcel attachment
in an email. Other file types open normally (.doc, .dwg, .pdf, .jpg etc).

How do I fix this so that I can open files from desktop shortcuts or from
shortcuts in emails?

I am using Windows XP Home Edition version 2002 Service Pack 1, and Excel
2003 (11.6355.6360) SP1