Error message when you try to exit Excel 2003: "Microsoft Office Excel cannot access the file"

When you try to exit Microsoft Office Excel 2003, you may receive the following error message:

This problem may occur if the following conditions are true:

• You helped protect the Excel workbook by using Information Rights Management (IRM).
• You do not save or close the workbook.
• You click Exit on the File menu.

To work around this problem, save IRM-protected Excel workbooks before you try to exit Excel. To save a workbook, click Save on the File menu.

Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.