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I tested this and it works fine for me, that is, dragging an Excel file to the Excel icon pinned to the taskbar and the right-clicking to see that the file is now pinned to the list. <br />
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Using the Excel icon, try to <b>Unpin this program from the taskbar </b>and then re-pin it to the taskbar. Then see if you're able to successfully pin your file to the Excel icon in the taskbar afterward. 
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I tested this and it works fine for me, that is, dragging an Excel file to the Excel icon pinned to the taskbar and the right-clicking to see that the file is now pinned to the list.

Using the Excel icon, try to Unpin this program from the taskbar and then re-pin it to the taskbar. Then see if you're able to successfully pin your file to the Excel icon in the taskbar afterward.

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i do it but nothing changed !
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If you drag the file over the Excel icon, do you see the <b>Pin to Microsoft Excel 2010</b> message when hover over the Excel icon?
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If you drag the file over the Excel icon, do you see the Pin to Microsoft Excel 2010 message when hover over the Excel icon?

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hello, <br />
when we ping the word to taskbar menu in windows 7 and drag and drop the file to word icon thee files show &nbsp;when we do a right click on it.<br />
this way is not work with excel...<br />
so what's the problem ?<br />
thanks.
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hello, 
when we ping the word to taskbar menu in windows 7 and drag and drop the file to word icon thee files show  when we do a right click on it.
this way is not work with excel...
so what's the problem ?
thanks.

excel and windows 7 taskbar menu

Microsoft Excel topics include formulas, formatting, VBA macros and user-defined functions, and everything else related to the spreadsheet user interface, including error messages.

Microsoft Excel

Windows 7 is an operating system from Microsoft. Features include multi-touch support, a redesigned Windows Shell with a new taskbar, referred to as the Superbar, a home networking system called HomeGroup, and performance improvements.

Windows 7

Microsoft Office is an integrated suite of applications that includes Outlook, Word, Excel, Access, PowerPoint, Visio and InfoPath, along with a number of tools to assist in making the individual components work together. Coding within and between the projects is done in Visual Basic for Applications, known as VBA.