Fay it isn't clear what you are referencing by "PDF file" and "Acrobat file".
Yes there is the file format "PDF".
No there's no file format "Acrobat file".
Anyway, there are a number of ways to create a PDF file from an Excel file.
From Adobe -
You can purchase ("perpetual" license or subscription) Acrobat (Standard or Pro).
After install of Acrobat you will have the Adobe PDF virtual printer which you can use to print to PDF (instead of print to paper).
After install of Acrobat you will have the PDFMaker which integrates with Office applications.
You can create a PDF from Excel using the PDFMaker.
Or
You can subscribe to Adobe's online service "PDF Pack".
As a subscriber you go online, point the browser to the service's site, sign in, upload the Excel file and then save the output PDF to your computer.
With the PDF in hand you originate the email and attach the PDF.
Be well...