Maybe...

XL: Error Message: Too Many Different Cell Formats
http://support.microsoft.com/default.aspx?scid=213904

A few people have said that OpenOffice.Org has been able to open the file. Then
they clean it up and save it there. Then excel can open that cleaned up
version.

http://www.openoffice.org, a 60-104 meg download or a CD

Edgar "Grumps" Danard wrote:

If any one is familliar with this message that is locking up my program
PLEASE LET ME KNOW thank you in advance for any assistance Edgar "grumps"
Danard

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Dave Peterson