Microsoft Excel 2000, 2002, 2003, Viewer 2003, Office 2004 for Mac, and Office v.X for Mac does not properly handle certain opcodes, which allows user-assisted remote attackers to execute arbitrary code via a crafted XLS file, which results in an "Improper Memory Access Vulnerability." NOTE: an early disclosure of this issue used CVE-2006-3432, but only CVE-2007-0028 should be used.
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A768
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2007/ms07-002
http://www.vupen.com/english/advisories/2007/0103
http://www.us-cert.gov/cas/techalerts/TA07-009A.html
http://www.securityfocus.com/bid/21952
http://www.securityfocus.com/archive/1/457274/100/0/threaded
http://www.kb.cert.org/vuls/id/493185
http://www.fortinet.com/FortiGuardCenter/advisory/FGA-2007-01.html
http://www.fortinet.com/FortiGuardCenter/advisory/FG-2006-30.html