Firstly, open the file using Excel and then simply re-save it. Does this
clear up the problem? If so then yes, it is likely that the file does not
conform with the specification.
把excel打开，保存一下，就可以了
Npoi导入时：Found EOFRecord before WindowTwoRecord was encountered
原文：http://www.cnblogs.com/forthelichking/p/4600436.html