.xls files can contain all sorts of stuff. In addition to the formulae and values, they can also contain whole libraries of macrocode; lookup tables; formatting instructions etc. I think they can also contain embedded images and graphs though I'm not sure about that. They are also known to contain all sorts of other crap, some of which can have security implications.
As you are creating the smaller file by only copying over the values of a range of cells, all that other stuff will not exist in the file created.
With the rise and rise of 'Social' network sites: 'Computers are making people easier to use everyday'
Examine what is said, not who speaks -- Silence betokens consent -- Love the truth but pardon error.
"Science is about questioning the status quo. Questioning authority".
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