Excel cannot complete this task...

Hello,

I have two large excel files; both are using ~ 57000 rows
and extend to column CD. There are relatively simple
calculations taking place.

When I open one workbook I receive "Excel cannot complete
this task with available resources". I can "OK" through
the message and continue working.
When I attempt to open both files everything hangs.

Knowledge base articles 331863 and 836031 did not fix the
problem.

I have lots of RAM.

Any suggestions are GREATLY appreciated.