Sorry, but that report really doesn't mean much to me so I can't tell you
exactly why the conversion failed. However, you have a reversed
interpretation of "backwards compatibility"
That is a term which means that the *newer* version can read/write in the
former formats. That's just the opposite of what you're trying to do. IOW,
what you're looking for is *forward compatibility*.
The newer version of a program will *always* have features & capabilities
which can't be reverted to a form interpreted by previous versions ‹ that's
what makes the new version *new*. The very fact that converters have been
provided is rare in the software industry to begin with ‹ especially when
file format changes occur. Usually, older versions of a program can't open
files created by the newer version at all.
One possible explanation of the conversion failure is that the PC user has
included content or employed features which can't be "downgraded" to a level
the older version can handle. However, it isn't necessarily an Excel issue
though... The file may include graphics or other content which is
incompatible with Mac in general which is why the conversion can't be made.
Have the user re-save the file in a .xls format. It's quite likely they will
get the same failure along with a clearer explanation of why the conversion
failed. If they succeed, though, you may be able to use the .xls with 2004.
Regards |:>)
Bob Jones
[MVP] Office:Mac