Heh, no responses to either of your threads I've seen. I'm afraid I may not be much help, but perhaps I can help eliminate the obvious. I really can't test this myself, since I don't have windows, or an excel file for that matter.
You mentioned changing the content type. Which ones did you try (example, "application/msexcel")? I assume none worked.
I see nothing wrong with the code you posted (in your other thread), but just in case, please try using a ready made class for sending mail, like PHPMailer. That should at least cut down on the possibility of simple coding mistakes.