not enough available resources to open file

With certain excel files I get " not enought available resources to open file
" This system is brand new, 2 gig ram, 80 gig HD. I have tried
re-installing office 2k7, removed all registry entries before installing
again, and defragged hd before installing. This only happens w/ a couple of
files. They open fine in Excel 2k3, but not in 2k7. We have rolled over to
office 2k7 and now have this problem.

I have tried disabbling the Adobe Acrobat plugin, removing office folders
and server folders that contain office files from virus scanning.

When the error occurs, task manager says System Idle is @ 99%, so it has all
available resources to use.

This seems to be happening to other excel users, but MS has no solution, or
hasn't heard enough complaints yet.

These files are small in size as well.

Any help would be appreciated.

Thanks