I am happy to do Dim S as Worksheet: for Each S in sheets ...

If you are only looking at worksheets, then technically it would be better
to iterate the Worksheets collection rather than Sheets collection (that
way, if a chart sheet was ever added, you code would not choke on it)...

Dim S As Worksheet
For Each S In Worksheets
...etc...

Rick Rothstein (MVP - Excel)