import java.io.*;
import jxl.*;
class Xlparsing
{
Workbook wb =wb.getWorkbook(new File(
\"C:\\\\Documents and Settings\\\\kmoorthi\\\\Desktop\\\\ak\\\\new
Forward Illegal Reference is a term which comes into picture when an uninitialized non global variable value is assigned to a global variable.
In your case Workbook wb = wb.getWorkbook(new File("----")); - wb is uninitialized before calling the getWorkbook() method. For avoiding the FIR you should initialize wb.