This error message can be very confusing and the solution can be surprisingly primitive.
In my case: Oracle stored procedure sends recordset to MS Excel via "Provider=OraOLEDB.Oracle;Data Source= ...etc" .
The problem was a number of decimal numbers in the Oracle data column sent to Excel 2010. When I used Oracle SQL query ROUND(grosssales_eur,2) AS grosssales_eur, it worked fine.