I've got an Excel file that links to two other files. No big deal, right?
What I'm finding is that, recently, if I open this file by itself (the files
being linked to aren't open), the cells where links are - and any
calculations based on linked cells - return the #VALUE! error. This happens
even if I tell it not to update links.

The moment I open the two other files, that error goes away. The "Save
external link data" box IS checked on this file.

The file was initially authored using XL2k. I made some heavy modifications
with it using XL2k3. However, some of the users are still on XL2k - could
that be part of the problem? Where else can I look?
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Hmm...they have the Internet on COMPUTERS now!