Hello customer,

Based on my experiences, this issue may occur if the Excel was created by a
third-party software or the Excel file contains code. You may not
experience the issue if you have only Excel 2007 without SP1 installed.

You can try to install Excel 2007 on one client and then check if this
issue can be reproduced.

If this is the case on your side, you may need to contact the support of
third-party software or the developers to find the root cause as Excel 2007
SP1 may contain some security updates that cause the error.

Hope this helps.

Regards,

Ada Pan

Microsoft Online Partner Support
Get Secure! - www.microsoft.com/security
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