From Guaranteed Software:
This command-line utility is designed to decrypt Excel 97/2000 (XP/2003 in default encryption mode) files with 40-bit key encryption. Any file, encrypted with any password for opening (no matter how long the password is, what character set and national symbols are used), can be decrypted. The average wait is about one day on modern PC. Multi-core/distributed recovery is supported, as well as GPU acceleration on NVIDIA cards. Version 1.7 adds NIVIDIA CUDA technology support.