Microsoft Excel 2000 through 2004 allows user-assisted attackers to execute arbitrary code via a .xls file with a crafted SELECTION record that triggers memory corruption, a different vulnerability than CVE-2006-1302.
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A557
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2006/ms06-037
http://www.vupen.com/english/advisories/2006/2755