Hi Gives,
Have you tried Excel's built-in Open and Repair tool? This built-in can recover corrupt excel files. to use the tool:
1. Open New Excel worksheet
2. Click File|Open.
3. In the 'Open' dialogue box, select the file you want to recover.
4. With the 'Open' button activated, click the arrow and select the 'Open and Repair' option
5.Click the 'Repair' button to start the recovery, or the 'Extract Data' button to extract data if excel was previously unable to repair the workbook (this latter bit won't get the comments, though).
Cheers