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 valid 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>