I have a WB created in Excel 2003. When I open and save the file in 2007 in
the same mode it was opened, I get the following error:

This workbook contains data in cells outside of the row and column limit of
the selected file format. Data beyond 256 (IV) columns by 65,536 rows will
not be saved. Formula references to data in this region will return a #REF!
error.

Here is a sample of the cells it says are bad:

'Budget Template'!G13:G25
'Budget Template'!G30:G159

These two regions of the column are in the unlocked portion of my
worksheets. The sheets are protected. All other sheets were copied from this
template sheet and are listed also with the same regions. So I assume the
template file is the origin of the error for all the sheets.

Why is this being flagged as an error and how do I clear it?

Thanks,
John S.