Is the EXCEL.EXE process a virus, spyware or malware?

Process description:

Microsoft Excel

Author: Microsoft
Part of: Excel
The EXCEL.EXE process is the main application for Microsoft's Excel, a popular spreadsheet program that is part of the Microsoft Office suite.
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Common location(s):
C:\Program Files\Microsoft Office\OFFICE11
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What is this excel.exe process and what does it do?
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Anyone have ANY info?
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