have you closed it and reopened it?
a lot of size does not go away until you have closed and reopened.
Check to see if there are hidden sheets.
on each sheet try edit-goto-special-last cell

"excel_wizard" wrote:

I have an excel spreadsheet with around 40 tabs in it. I have totally
deleted everything in it yet the file is still 20MB. How can I find what is
creating this 20MB?