I disagree with #2.

I only use names for long complex formulas. It's much easier to look at a
formula that uses cell references and tell where the referenced data can be
found. Also, you can tell what the formula does because there are already
descriptive headers near the formula that explain what the formula is for.

--
Biff
Microsoft Excel MVP


"Michiel van der Blonk" wrote in message
...
I thought someone might learn something from my post:
http://michiel.wordpress.com/2009/04...cel-practices/

Michiel