One of the attendee at RCS send me an email about Excel Services.  They want to publish Excel Sheets with VBA. 

Excel Spreadsheets that will not load on the first version of Excel Services But I have to check SharePoint Server 2010 Excel Services.

· Spreadsheets that contain one or more of the following features will not load in Excel Services.

Spreadsheets with code. This includes spreadsheets with VBA macros, forms controls, toolbox controls, MS 5.0 Dialogs, and XLM Sheets.

· IRM-protected spreadsheets

· ActiveX Controls

· Embedded SmartTags

· PivotTables based on “multiple consolidation” ranges

· External references (links to other spreadsheets)

· Spreadsheets saved in formula view

· XML expansion packs

· XML Maps

· Data validation

· Query Tables, SharePoint Lists, Web Queries, and Text Queries

· Spreadsheets that reference add-ins

· Spreadsheets that use the RTD() function

· Spreadsheet that use spreadsheet and sheet protection

· Embedded pictures or clip art

· Cell and Sheet background pictures

· AutoShapes and WordArt

· Ink Annotations

· Organization Charts and Diagrams.

· DDE Links

You can find more information from

http://blogs.msdn.com/excel/archive/2005/12/01/499206.aspx

http://msdn.microsoft.com/en-us/library/bb758869.aspx