A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
Is This a specific File? Or is Excel Crashes as soon as it opens?
Look for in User(Home) Library > Preferences
Look for com.microsoft.excel.plist file.
Move that file to Trash.
Move also the com.microsoft.office.plist file trash.
Next look for Microsoft Folder in that same Preference Directory.
Open that Microsoft Folder.
Remove any items associated with Excel to trash.
Now open Excel.
If no Crashes your fixed. Empty Trash.
If still Crashing Try opening Disk Utility and Repair Permissions.
Try again. If still Crashing try doing Font Weeding either of these methods:
http://word.mvps.org/Mac/fontweeding.html
http://www.officeformachelp.com/office/font-management/
Any fonts that have a Warning in Red remove those fonts ASAP.
If you have Mountain Lion (OSX.8.2)
Then you need to follow these instructions while using Font Book:
http://www.phillipmjones.net/Font_Book.html
Mountain Lion (OSX.8.2) is the toughest system ever on Fonts.
And Font Book works differently than in the past.
If none of this works then you may need to use the following Procedure to Remove office, and reinstall: http://support.microsoft.com/kb/2398768
and: http://www.office.mvps.org/install/reinstall_office2011.html