If you cannot open the Excel file from its location, simply open any Excel file and click the File tab. Then, go to Open > Browse and select the file giving error ...

The Open window appears on your screen. Make sure the "All Excel Files" option is selected in the drop-down box next to File Name. Excel may not display the XLS file if another option is selected ...

Please ensure the .xls file is not opened in other workbooks, add-ins, or apps. After coming to that conclusion, simply attempt to open the file ... possible reasons why Excel cannot access ...