After further searching around, I found a solution to the problem by downloading an Excel name manager from http://www.decisionmodels.com/downloads.htm. This is an Excel add-in with excellent capabilities for managing names. I've been using the spreadsheet that I've been having problems with for many years and through multiple versions of Excel. There were dozens of extraneous names with #REF errors and I was not able to see them with any of the installed capabilities in Excel.

Thanks,

Don