The error message says that the file extension does not match the type of
file. The XLSM extension indicates a file in the new Excel 2007 format that
contains a VB project. So something isn't right with the file. Either it
doesn't have a VB project or the file is not in the new format or it is
corrupted or ... who knows.
To see an example of this name mismatch, save an empty new Excel file as a
workbook (XLSX supplied automatically by Excel). Close it, rename it to
XLSM via Windows Explorer, and then try to open it.
If you really think it meets all the requirements I'd be happy to look at it
if you want to email it to me.

Signature
Jim
> I'm trying to do the custom ribbon example on pages 736 - 739 of John
> Walkenbach's "Excel 2007 Power Programming with VBA".
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>
> Any idea what's wrong?