In Excel controls sit on top of the worksheet and not in the cells. the
controls are treated as shapes. I think using Access instead of Excel
is the corect solution. In Acces the controls are really part of the
database structure and the controls go into the database rather than a
shape sitting onto of the database.

Try making a simple database putting the controls into the database
then save the database as HTML and see if you get the desire results.

You can can open an Access Database is a similar fashion in .Net as you
would amn Excel Database.


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joel
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