This text presents a cost effective primer that introduces and reinforces a basic business skill set that a knowledgeable and competent Excel spreadsheet user must have. As such, iIt covers the Excel capabilities that the vast majority of business applications actually use. All topics are presented within individual project sets using business-based applications in an incrementally and increasingly demanding reinforcement level. The text consists of four parts: Part I-Introduction to Excel Part II -Six sets of multiple projects. Each project set introduces, uses, and reinforces basic Excel capabilities, such as entering data, formatting, formulas, decision making, graphing, and database usage. Part III - A set of 10 How to Guides. These include creating scatter diagrams, trendlines, copying formulas, printing in various modes, and detailed information on transferring data values between sheets, and restricting user-access within a spreadsheet. Part II - Supplementary Background Topics