Excel.Application.Workbooks.Open fails

This is the frustrating error we get:

Microsoft Excel cannot access the file D:\mypath\myexcelfile.xlsx. There are several possible reasons: The file name or path does not exist. The file is being used by another program. The workbook you are trying to save has the same name as a currently open workbook.

This solution is ...

・Windows 2008 Server x64

Please make this folder.

C:\Windows\SysWOW64\config\systemprofile\Desktop

・Windows 2008 Server x86

Please make this folder.

C:\Windows\System32\config\systemprofile\Desktop

...instead of dcomcnfg.exe.

This operation took away office automation problems in my system.

A Desktop folder seems to be necessary in the systemprofile folder to open file by Excel.

It disappears from Windows2008, Windows2003 had the folder, 
and I think it cause this error.