1. Create a test table as below
create table testTable (IdCol integer identity, myMoney money)
2. Pouplate this with two rows
insert testTable select 100.00
insert testTable select -200.00
go
3. extract this into a flat file with isql /bcp ( with new version first and old version if needed) with comma as column/field separator
4. In MS Excel open the file and see the results.
If negative number is shown as expected then start narrowing down on client version.
HTH
Avinash