It can be a nice idea to be able to enter different types of data in
different sheets and then easily combine two or more sheets to one complete
picture, just like using transparency films (if the same cell contains data
in more than one sheet, either the most upper cell will show, or an operation
will be made).
This will enable the user to see how different areas contribute to the
overall picture. For example, in accounting, the user will be able to see how
different types of income and expenditure (each in a different sheet) make
different types of profit.
It's a kind of improvement to the "Skip blanks" option in the Paste Special
dialog box.

----------------
This post is a suggestion for Microsoft, and Microsoft responds to the
suggestions with the most votes. To vote for this suggestion, click the "I
Agree" button in the message pane. If you do not see the button, follow this
link to open the suggestion in the Microsoft Web-based Newsreader and then
click "I Agree" in the message pane.

http://www.microsoft.com/office/comm...lic.excel.misc