Microsoft Office Excel 不能訪問檔案“a.xls”。 可能的原因有:

? 檔名稱或路徑不存在。 
? 檔案正被其他程式使用。 
? 您正要儲存的工作簿與當前開啟的工作簿同名

This solution is ...

?Windows 2008 Server x64 
  Please make this folder.

  C:\Windows\SysWOW64\config\systemprofile\Desktop

?Windows 2008 Server x86

  Please make this folder.

  C:\Windows\System32\config\systemprofile\Desktop

  ...instead of dcomcnfg.exe.

This operation took away office automation problems in my system.

A Desktop folder seems to be necessary in the systemprofile folder to open file by Excel.

It disappears from Windows2008, Windows2003 had the folder, 
and I think it cause this error.

即在C:\Windows\System32\config\systemprofile和C:\Windows\SysWOW64\config\systemprofile目錄下建立名為Desktop目錄即可解決問題。

http://kxl361.blog.163.com/blog/static/342955320127502258419/