Thanks for the feedback the “available resources” post!  We realized that many people are getting these type of memory issues in Excel and are looking for some answers.  So we wrote a detailed KB that addresses most of the common memory issues.

If you are seeing any of the following messages;

  • "Excel cannot complete this task with available resources. Choose less data or close other applications."
  • “Out of Memory”
  • "Not enough System Resources to Display Completely"

2779852 How to Troubleshooting Available Resources errors in Excel
http://support.microsoft.com/kb/2779852