Excel in Microsoft Office 2000 SP3, Office XP SP3, Office 2003 SP3, and Office 2004 and 2008 for Mac; Excel in 2007 Microsoft Office System SP1 and SP2; Open XML File Format Converter for Mac; Microsoft Office Excel Viewer 2003 SP3; Microsoft Office Excel Viewer; and Microsoft Office Compatibility Pack for Word, Excel, and PowerPoint 2007 File Formats SP1 and SP2 allow remote attackers to execute arbitrary code via a crafted Excel file with a malformed record object, aka "Object Record Corruption Vulnerability."
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2009/ms09-021