If you get this message “Unable to open file. The file is corrupted” when you try and open an Excel file you have downloaded from a website or received in an email try the following steps.
In this example I am using Excel 2016 but this will also work in 2007, 2010 & 2013.
1. Open Excel.
2. Click on File > Options.
3. Select Trust Center > Trust center settings.
4. Select Protected view.
5. Uncheck all the options under Protected View > Click OK.
6. Restart Excel and open Excel the document.