“The file is corrupt and cannot be opened” error on office 2010 Excel while opening .xls files.
Nothing wrong with the file but with the new trust centre in Excel 2010.
By default Office 2010 will open documents in protected mode that fail validation, have been downloaded from the internet, are located in potentially unsafe location and include attachments. Protected view opens the document in read-only mode thus minimizing the exposure to some potential security threat.
If you are an experienced user who is annoyed by the protected view, you can always disable it even though it is not recommended by Microsoft.