Not Excell only can turn a bit too complicated, real life may surprise You!

Here are some of my favourite Excel Sites, in alphabetic order.

 Rob Bovey MVP - Application Professionals
           - I recommend using Rob's Code Cleaner and Utilities.

 Rob Bruce - Excel Pages
           -
You can find Rob's Dynamic Range Wizard here.

 Stephen Bullen MVP - Business Modelling Solutions
            - Excellent Downloads: make sure you get Stephen's Smart VBA Indenter.
            - Also download Bill Manville's Findlink from here.

 David McRitchie MVP - Excel Pages
            - A substantial collection of Excel information.

Peter Noneley - Excel Function Dictionary
            - A wonderfully helpful set of examples for Excel functions.

 Chip Pearson MVP - Pearson Software Consulting
            - Excellent Excel and VBA information.

 PriceWaterhouseCoopers - Spreadsheet Modelling Methodology
            - The best guide on developing spreadsheets I know. Strongly recommended. Not currently available from PWC, but expected to reappear on the IBM website sometime in October.

 John Walkenbach MVP - The Spreadsheet Page
            - The best spreadsheet author has a great site. Tips, Links, Downloads, PUP, Jokes and more...

 Andrew Baker - vbusers.com
       - Excellent VB and VBA code snippets and downloads.

 Dermot Balson - Insane Excel
       - Interesting things like heavy-duty encryption.

 Ole Erlandsen - Excel and VBA Tips
       - Useful downloads.

 OzGrid Business Applications - Dave & Raina Hawley
       - Excellent tips and examples on array formulae, dynamic ranges and much more.

 Joseph Moosman - The Fortress
       - Definitely the best music on any Excel site and some interesting utilities.

 Rodney Powell - Beyond Technology
       - Dynamic Range examples and lots more.

 John Raffensperger - The new Guidelines for writing Spreadsheets
      - Lots of good ideas, particularly for small spreadsheets.
      - I disagree with some of John's ideas:
            - Using only 1 worksheet: fewer worksheets are better but only 1 can be too few!
            - Combining small formulae into a megaformula: only do this if someone else can understand the result!

 Andy Wiggins - BYG Software
       - The Big Yellow Gorilla has useful nuggets in his Goldmine.