<!--<html>
<head>
<title>Test Page</title>
<script language="JavaScript" >
     function startXL(strFile){     
//          var newwindow=window.open("url of .xls","window2","");
          
//         
//          var myApp = new ActiveXObject("Excel.Application");
//          if (myApp != null) {
//               myApp.visible = true;
//               myApp.workbooks.open("C:\\Report\\staff.xlsx");
//          }
//          return false
     }
</script>
</head>
<body>
     <a href="#" onclick="return startXL()">Open File</a></body>
</html>-->


<html>
    <body>
        <form name="form1">
            <input type=button onClick="test()" value="Open File">
            <br><br>
        </form>

        <script type="text/javascript">
            function test() {
                var Excel = new ActiveXObject("Excel.Application");
                Excel.Visible = true;
                Excel.Workbooks.Open("c:\\report\\test123.xls");
                return false
            }
        </script>
    </body>
</html>


