>Anyone use frx2any before with the same problem and know what is the gdiplus.dll used for?

GDI+ Microsoft's new graphic engine. It comes with VFP8 and new Windows versions. You can install it to Windows 98 with a Setup which prepared with VFP8.

>Beside frx2any, any other recommended software I can use to convert frx to excel format?

XFRX.