If you receive Microsoft Excel cannot access the file, There are several possible reasons error message you can use the following suggestions to resolve the issue.

If you receive File in Use. The action can't be completed because the file is open in another program even if file is closed in another program, see this.

How to Open an XLS File in Excel. XLS files are Excel workbook files created in Excel 97 or Excel 2003. The 2007, 2010 and 2013 versions of the program use the XLSX format by default to save ...