Several users have now upgraded to Office 2010 and their files, which are located locally on their systems open very slowly.
Each are using windows 7 Pro and the Excel files seem to be located on their desktops and are approximately 3.5 MB in size.
I viewed one of the files opening and whatched the Excel spread sheet listing the progress slowly growing from 3% and getting to 52% and then finally opening after about 2 minutes.
This was on a new Dell laptop with an Intel Core I7 CPU and 8Gb of RAM, so not sure why this was not happening on the same file with Office 2007 and under XP Pro.
Thank you for any suggestions