>There is no excuse for a spreadsheet quietly taking a never-assigned cell as zero, but indeed it does. WHAT THE HELL WERE THESE PEOPLE SMOKING?<p>I think the head scratching about Excel's (and probably other spreadsheets) behavior on <i>empty cells</i> is misguided. Yes, if you have a computer scientist mindset then it might seem very mathematically satisfying to have strict rigorous logic around empty cells but we're getting into 3-valued NULL handling like databases. That type of extra logic checking is misplaced considering the origins of spreadsheets (e.g. Dan Bricklin's VisiCalc) as a <i>business computation</i> tool instead of a GUI for an E.F. Codd relational db.<p>If a particular power user finds the typical "null" cell behavior to be "wrong", he can add formulas to his cells such as:<p>=IF(ISBLANK(C3), NA(), C3)<p>... such that #NA# (Excel's quasi "null") propagates throughout any SUM() and other calculations.<p>However, imagine if the situation was reversed and we had an alternate universe where Excel propagated empty cells as #NA# instead of zero to satisfy the logic of computer scientists. We'd inevitably have:<p>1) Microsoft adds a button wizard on the toolbar to bulk fill "null" cells with 0.<p>2) User forums with power-users trading VBA macros to fill in zeros of empty cells. <i>"Ugh! How do I get rid of all these useless #NA# littering my spreadsheet???"</i><p>3) Microsoft adds an user option checkbox to "treat empty cells as zero instead of #NA#" -- which everyone ends up activating as a defacto setting. This cancels out the strict null handling the computer scientists were imposing on the spreadsheet!<p>I contend this alternate universe scenario is much worse for business users of Excel. In other words, you can't "force fit" the concept of NULL as a default where it is not natural. The end users will just work their way around it.