You may be interested in this question on ux.stackexchange.com - has been asked last year, and has interesting answers (including one from @joelspolsky, who was

You may be interested in this question on ux.stackexchange.com - has been asked last year, and has interesting answers (including one from @joelspolsky, who was on Excel team when this feature was designed): http://ux.stackexchange.com/questions/10135/why-are-there-three-3-default-worksheets-in-ms-office-excel http://ux.stackexchange.com/questions/10135/why-are-there-th...