I know you cannot prevent user's from disabling macros,
but it seems you can prevent users from using a
spreadsheet as it was intended if they do not enable them.
I understand that Excel 4.0 macros cannot be disabled, so
here is my thought.

Write an Exel 4.0 marco to hide all sheets in the workbook
(I am assuming that this can be done and that the user
cannot unhide them once they've been hidden
programmatically). Then, in the Workbook_Open event, show
all the worksheets. If they elect not to enable macros,
they will not see any sheets. Does this seem like the best
way to make users enable macros? If so, how do I write
this hide macro in Excel 4.0? Is there a better way?

TIA for your help.

Michael