I tried every fix on the internet for the "not enough resources" error in Excel 2010 with no luck

. It wasn't until I started looking at the version of Excel that I had a break through

. By default Office is installed as 32-bit, but you can install a 64-bit version that allows Office to use all the resources that a work station has. 32 bit Excel only allows 2GB, whereas 64 uses all resources. This link explains how you should use 64 bit Office 2010 and how to install
64-bit editions of Office 2010 We have accountants that work with huge spread sheets and would always run into this issue after Office upgrade to 2010, once I switched them to Office 64-bit the problem stopped. I would only suggest to use 64-bit for users that work with large excel documents and/or get the memory error, keep 32-bit as default, this has worked great for us. BTW go to file>help in any Office 2010 program to see what version you are running, most likely it's 32-bit. Hope this helps someone out there because I know this error drove me nuts!!