Millions of Potential Users

You are probably not targeting every Excel user worldwide for your application, but if you are, you have a potential market numbering in the millions. Some compatibility issues exist between different versions of Excel, but in general, all your customer needs to run the application you develop is a copy of Excel. Think about it; unless you're a government worker in Munich (the government there recently adopted Linux as its operating system, and will therefore, presumably not be using Microsoft Excel), your business and nearly every other business of decent size uses Excel to some extent.

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