Dont waste your money on 'Password Recovery Tools'!
The following perl oneliner will change the password to 'unlocked'.
perl -pe 's/DPB="[A-F0-9]+"/DPB="B4B6182718713571358ECB723594D9F51AEB7F0E3ECB35E389309035ADD32D4F47176BF5ECD2"/' locked.xls > unlocked.xls
Tested with Excel and Word (2003). Note this is just for VBA passwords, not sheet/document protection, though I'm sure there is a similarly trivial solution to that as well...