Every month, my accountant sends me her accrual spreadsheet, which is very small (444 KB) and every month it has severe slowness. I click out of a cell and it takes five seconds to activate a new cell. I save or apply formatting and another five seconds. What could be causing the problem? There are no macros or VBA code in it.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-comfficeffice" /><o></o>