We have upgraded our users hardware and since the upgrade we are having a lot of memory issues relating to excel.
When people are working from large spreadsheets we occasionally get the error about the spreadsheet being corrupt and an error which states cannot complete this task with available resources. However, I know the spreadsheet works fine and there isnt an actual issue with the file.
The new machines are pretty powerful - i5, 8gb memory and when these errors occur the memory usage is only at about 1.5-2gb with 6gb remaining.
If it's running a fairly intensive macro, it may be tapping out the resource limit of the 32bit Office install. You may need to switch to the 64 bit office, or kill some of the other tasks running in the task manager.