Open Excel file

I am trying to open Excel files based on Option Values and it is not working.
I am new with Javascript and HTML. Can someone please help me with what I am missing. thanks in advance.

</body>

<FORM NAME=”Reports”>
<SELECT NAME=”Report” SIZE=”1″ onChange=”window.open=Reports.report.value”>

<OPTION VALUE=”D:Documents and SettingsAWA”Selected>AWA
<OPTION VALUE=”D:Documents and SettingsPosition.xls”>Position
<OPTION VALUE=”D:Documents and SettingsSeps”>Seps

</SELECT>
<BR>

</FORM>

</BODY>

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