Microsoft Office Excel 2002 SP3 and 2003 SP3, Office 2004 and 2008 for Mac, and Open XML File Format Converter for Mac do not properly parse the Excel file format, which allows remote attackers to execute arbitrary code or cause a denial of service (memory corruption) via a crafted Excel file, aka "Excel Memory Corruption Vulnerability."
https://oval.cisecurity.org/repository/search/definition/oval%3Aorg.mitre.oval%3Adef%3A12088
https://docs.microsoft.com/en-us/security-updates/securitybulletins/2010/ms10-057