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Default Excel formatting assumptions

This may seem like a wacky question. But in the past, we have seen where
Excel will ignore formatting or mess it up. What I mean by that, for example,
is when we had an Income column and the first few rows had no Income data, we
actually had to manually input a "0" into these rows. Otherwise we found that
the formatting in Excel messed us up; especially when we then turned around
to try and process this Excel spreadsheet through DTS.

Now, it seems as though we're experiencing the same issue with a Date field.
We have a report that creates an Excel spreadsheet with A Date. The first
couple of hundred rows has no date in them. Then there is a date. When we
then try to import this Excel spreadsheet into a 3rd party application which
allows for Excel import, it does not seem to be respecting the date and it is
not importing.

We are wondering if anyone else has seen this kind of anomaly in Excel and
if there is any kind of solution.

We appreciate your time to review and Thank You in advannce for a reply.

PSULionRTP
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