Microsoft Excel XP and 2003 for Windows and Excel for Mac contain a flaw that could be used by an attacker to take control of your computer. This can be accomplished by convincing the computer's user to simply open a specially crafted Excel document, including documents hosted on web sites or attached to email messages. Check with the sender if you are concerned about the validity of a message as the e-mail from: field can be forged so that it appears that an e-mail is coming from someone you know or even from yourself. In order to protect yourself, you should be extremely cautious about opening any attachments or links.
http://www.us-cert.gov/cas/techalerts/TA06-167A.html
http://www.kb.cert.org/vuls/id/802324