Hi Tony,
I second what cheeky Charlie mentions...
First question is, these aren't hyperlinks to locations on your computer or a networked drive
If you are sending a workbook to a another user and they don't have access to the resource (a server/share/or your pc) they will not be able to open it..
If you can confirm that they have access to the hyperlinks address then the following code example entered in excel works... The example shows me (Leo) creating a link to an image on my pc... But you could add a link to anything pretty much anywhere using the following examples code...

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