Hello I have a user that is running a pivot table on a data base.  They tell me The pivot table is not  processing and an error message continually appears -

Excel cannot complete this task with available resources.  choose less data or close other applications. 

We are using a HP Desktop with 8 Core CPU and 16 GB of RAM, which is more than enough processing power on this unit.

Please can you advise on next steps to resolve.

Thanks

When does it happen and how much memory is excel using? you can check that in Task manager process tab.
If its a memory issue, you can try the solutions from the article below:
http://www.add-ins.com/support/out-of-memory-or-not-enough-resource-problem-with-microsoft-excel.htm
Also try to go into task manager and then click the processes tab then find Excel.EXE while someone is running excel, right click on excel.exe, and set priority to High.
If it doesnt bring any help, try to repair your office.

In addition, take a look of following post:
http://social.technet.microsoft.com/Forums/office/en-US/cedcd7a8-676f-47a8-943c-e2e34e367eaf/excel-cannot-complete-this-task-with-available-resources-choose-less-data-or-close-other?forum=excel