here is some method that fix excel the file is corrupted and cannot be opened error.
Please leave comments let me know which one work for you.

method 1:
change the excel file extension from .xlsx to .xls or from .xls to .xlsx. then try to open it.

method 2:
open excel program first.
go to file
click option.
click trust center.
click trust center setting.
go to protect view.
unchecked all those three box there.
then browser the excel file and try to open it.

method 3:
repair the excel file by using repair tools that come with MS Excel.
open excel program.
click open other worksheet.
click browser
select excel file first, then click open drop down menu.
select open and repair option there.
Ii will repair your excel file.
or
open excel then file - open - browser

method 4:
use dcomcnfg command.
then select computer
right click my computer.
go to properties.
go to default properties.
make sure:
default authorization level is connect
default impersonation level is identify

method 5:
right click the excel file.
go to property.
go to security
add everyone has full control access.

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