По коду ругается же что не может найти файл

Всем спасибо, сам разобрался, знач что я сделал, мож кому пригодится:
1. Сам index.php преобразовал в ANSI
2. теперь main.xls Сервис - Парамерты - Параметры веб документа - кодировка - Windows 1251
3.:

<?php
$xls = new COM("Excel.Application");  // Создаем новый COM-объект
$xls->Application->Visible = 0;       // Заставляем его отобразиться
$xls->Workbooks->Open("d:\main.xls"); // Открываем ранее сохраненный документ (полный путь)

$range=$xls->Range("M9");            // Выбрали ячейку A1
$range->Value = "Проба записи1";      // Вставили значение

// Сохраняем документ
$xls->Workbooks[1]->SaveAs("d:\\newmain2.xls"); // полный путь, важно чтобы была двойная черта. d:\\newmain2.xls

$xls->Quit();                        //Закрываем приложение 
$xls->Release();                     //Высвобождаем объекты
$xls = Null; 
$range = Null;
echo "Es!";
?>

About Columbia Records
One of the most respected and successful record labels in the world, Columbia Records is home to established superstars and exciting new talent. Columbia Records is a wholly-owned subsidiary of Sony Music Entertainment.
About Syco
Syco Entertainment is a leading global music, television, film and digital production company. Syco is a joint venture between Simon Cowell and Sony Music Entertainment, with offices in London and Los Angeles. Syco's television and music assets include leading global franchises The X Factor and Got Talent, as well as artists such as Leona Lewis, Susan Boyle, Il Divo, Cher Lloyd, One Direction & Labrinth. About Sony Music Entertainment Sony Music Entertainment is a global recorded music company with a current roster that includes a broad array of both local artists and international superstars. The company boasts a vast catalog that comprises some of the most important recordings in history. It is home to premier record labels representing music from every genre, including American Recordings, Arista Nashville, Beach Street Records, BNA Records, Columbia Nashville, Columbia Records, Day 1, Epic Records, Essential Records, Flicker Records, Kemosabe Records,Boss BV8966BPioneer DEH-P7400HDPioneer DEH-3300UB LaFace Records, Legacy Recordings, MASTERWORKS, Polo Grounds, RCA Records, RCA Nashville, RCA Red Seal, Reunion Records, Roc Nation, Sony Classical, Sony Music Latin, Star Time International, Syco Music, Verity Gospel Music Group, and Volcano Entertainment. Sony Music Entertainment is a wholly owned subsidiary of Sony Corporation of America.

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