> Does anyone know of a way to get Excel to open up a file from the last
> directory accessed. I haven't found a way to do this. Every time I
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> Word for Mac does not have this issue and I have never encountered
> this in Windows. Any help would be appreciated
I suspect it might be an Excel for Mac user problem...
Delete your entry in the Preferences/General/Default file location input
box. If you highlight that box you'll see the description:
Determines the location used as the default location
for opening and saving Microsoft Excel documents.
With that input box cleared, XL operates for me the way you say you want
it to.