Excel Shortcuts not working

[Nefrit]

I have a user that uses Excel a bunch. He recieves reports and assignment sheets from other users as well. Right now, if he tries to double click on a file in an email, it will open excel but not the file. Make sense?

Same goes for a shortcut to a file. It'll open excel, but not the file. However, you can still open the file from "File > Open" option in the menu.

I've uninstalled/reinstalled, ran spyware/virus checks, rebooted, poked and tinkered and I cant figure it out.

Have you guys heard of this one?
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[unmarkedhelicopter]

This has nothing to do with your mail client, it's your OS.
Check the file properties under explorer in the tools, folder options, file types
XLS, open should look like :- "E:\Program Files\Microsoft Office\Office10\EXCEL.EXE" /e
It is possible for some installations to 'mess' with these.
If it isn't that then it's probably his registry (has he been playing ?) (though the above is stored in the registry also).
When you uninstalled, did you use a registry cleaner ?
The best this is to have 2 (preferably identical machines) next to each other and go through the registry looking for "XLS" and compare the values, this may take some time !!!
Another option if you use 'builds' is a complete rebuild using an image, only 20 mins or less. If you don't use 'builds' then it may take most of the day.