Because a program that is running when you close Windows is making an
illegal call to memory. You can easily tell if it is Excel - just close
Excel before you close Windows. If Excel closes with no error and Windows
closing still gives the error it is not Excel.
You can see a list of running programs by pressing ctrl-alt-del (all 3 keys
at the same time) and looking at the processes tab but trying to trouble
shoot where the problem exists is probably a job for an expert.
You can try closing all the applications you have running to see if it is
one of those but closing processes is not a good idea unless you know what
you are doing.
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