Maybe...

XL: Error Message: Too Many Different Cell Formats
http://support.microsoft.com/default.aspx?scid=213904

A few people have said that OpenOffice.Org has been able to open the file. Then
they clean it up and save it there. Then excel can open that cleaned up
version.

http://www.openoffice.org, a 60-104 meg download or a CD

Alireza wrote:

Hi,
I faced with a problem in my excel sheet. I made a big table with about 2400
cells. I used hyperlink files in one column. But recently I faced a problem
if I want format a cells, for example: merge two cells, it will send a
massage TOO MANY DIFFERENT CELLS FORMATS" and deny of do it. I don't knew
what happen in my excel sheet. I checked this sheet in another computer, I
haven't any problem. But in new computer, I couldn't use hyperlink of the
files.
Your reply will be highly appreciated.

Alireza

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Dave Peterson