Gentlemen:

Problem Solved!

I am embarrassed to even tell you what the problem was. It has nothing to do with the camera, my computer, the software...., well the software; the wrong software. I was using the DPP for my XTi, not the 40D. I discovered I was using the wrong EOS icon on the desk top. When using the correct software, all the RAW files opened with no problem. Now the fun of discovering what all the hub-bub is about using RAW.

Thanks to all for your suggestions. I appreciate you taking the time. I feel like a real dope!

David