Here is my issue, it's related to the mail tool I'm using to look at the attachment...
You use Microsoft Outlook Web Access (OWA) 2007 to access a
mailbox on a computer that is running Microsoft Exchange Server 2007 Service
Pack 1. When you download an .xls file attachment and then try to open the
file, the downloaded file is empty.
This problem occurs if the .xls file contains XML data. In
Exchange Server 2007, if a file that contains XML data is attached to a
message, the XML content in files is removed when you open or save the
attachment by using OWA.
To resolve this problem, install Update Rollup 6 for Exchange
2007 Service Pack 1.
For more information about Update Rollup 6 for Exchange Server 2007 Service
Pack 1, see the following Exchange Help topic:
For more information about how to obtain the latest Exchange
service pack or update rollup, see the following Exchange Help topic: