Thank you so much Paul, they were deleted somehow and when I went to recover them they were "gone". With fingers crossed, I did the steps that you suggested and had no luck. I sure wish it would have been as simple as that. Over the weekend, I found some files that are for an edition of Office, however, they contain shipping and other sample files. The sample files that I am looking for contain different files. After I submit this post, I will make another one to answer this question of mine in case someone else runs into this problem. Thanks

When you went through the process, did you actually expand the various options and make sure the Excel sample files were selected? It seems Excel 2010 has only one sample file, which you'll find in: C:\Program Files\Microsoft Office\Office14\SAMPLES

There is also a plethora of sample files available from MS at: http://office.microsoft.com/en-us/te...zxl140&avg=zxl

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]