Call the safe manufacturer's customer service department. If the company has a key replacement program, you'll be directed to the location of the serial number on the safe and sent a duplicate key.
A local locksmith knowledgeable about safe locks may be able open the safe with lock picks. Question the lock smith extensively about his experience working on your particular type of safe. If he has to learn on the job it may take a long time, which means greater expenses.
A final resort would be to break into the safe. Some are sufficiently weak enough that a prybar can jimmy off the front panel and give you access to the locking mechanism. Others might require an operator with an acetylene torch cutting a hole through the side.