Microsoft re-released MS07-002 for Excel 2000. According to Christopher Budd of
Microsoft Security Response Blog…

[snip]

The original version released on January 9, 2007 did fully protect against the security issues discussed in the bulletin. However, after release we discovered that the security update did not correctly process the phonetic information that is embedded in files that are created by using Excel in the Korean, Chinese, or Japanese executable mode.

[snip]

To get the patch check here.