string sName="xx.xls";
string sPath=Server.MapPath(".")+"\\"+sName;System.IO.FileStream fs = new System.IO.FileStream(sPath, System.IO.FileMode.Open, System.IO.FileAccess.Read);
byte[] aLogData = new byte[fs.Length];
fs.Read(aLogData, 0, (int)fs.Length);
fs.Close();

System.IO.File.Delete(sPath);

Response.ContentType = "application/octet-stream";
Response.AppendHeader("Content-Disposition","attachment; filename="+sName);
Response.BinaryWrite(aLogData);
Response.Flush();
Response.End();