A corrupt excel spreadsheet can be repaired by using Open and Repair technique. It is a built-in repair function that opens a corrupt excel file forcefully.
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Click on Start -> All Programs -> choose Microsoft Office -> click Open
In open dialog box, choose the corrupt excel file -> click open & repair option
To recover maximum possible data click RepairTo restore values, graphs, formulas click extract data.
Still your file is not opened then you need to try third party tool to repair corrupt XLS file.