Lena,
You may find this .pdf document helpful in these very early days:
http://www.jlathamsite.com/Teach/Excel_Fundamentals.pdf

Starts off talking about how to open Excel and discusses the things you will
be seeing on the screen. If you don't already have Adobe Reader on your
computer, you can get a free copy from:
http://www.adobe.com/products/acrobat/readstep2.html
Note that the default on that page also downloads Adobe Yahoo! Toolbar and
Adobe Photoshop Album Starter - if you don't want those be sure and clear the
checkboxes for them.

"Lena" wrote:

I am a new User to Excel and I would like to know how to Open a file for the
first time to start Excel