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Default FILES IN excel

Why doea EXCEL not allow two files with same names but in different FOLDERS
to be opened at same time?

For example:

AAA\revenue\April-2009
AAA\expense\April-2209

Obviously, these are not the same files. And for me, it is much easier to
have my files, in different folder, have same name. Why can't EXCEL make this
work. It is driving me crazy because I need to "link" most of my files and I
cannot do so without renaming.

Please-please
--
BOB
 
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