L.2.1.2 Minimum Workbook Scenario

For the sake of simplicity, it is important to minimize the required set of workbook properties that must be present to compose a conformant SpreadsheetML workbook. The smallest possible (blank) workbook must contain the following:

A single sheet A sheet ID A relationship Id that points to the location of the sheet definition

For example:

<workbook>
  <sheets>
    <sheet name="Sheet1" sheetId="1" r:id="rId1"/>
  </sheets>
</workbook>