Microsoft Office Excel 不能访问文件“a.xls”。 可能的原因有:

? 文件名称或路径不存在。 

? 文件正被其他程序使用。 

? 您正要保存的工作簿与当前打开的工作簿同名

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目录下创建名为Desktop目录即可解决问题。

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