Added the new code to parse formula and rename Records to records in java/org/openoffice/xmerge/converter/xml/sxc/pexcel

55 files changed, 3505 insertions, 48 deletions

diff --git a/xmerge/build.xml b/xmerge/build.xml
index 3e4aa09c9810..ce566533739d 100644
--- a/xmerge/build.xml
+++ b/xmerge/build.xml
@@ -147,13 +147,21 @@
 
 
     <!-- java package -->
-    <target name="xmrg_jooxcxsp_Records" depends="prepare">
-        <ant dir="java/org/openoffice/xmerge/converter/xml/sxc/pexcel/Records" target="main">
-            <property name="target" value="xmrg_jooxcxsp_Records"/>
+    <target name="xmrg_jooxcxsp_records" depends="prepare">
+        <ant dir="java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records" target="main">
+            <property name="target" value="xmrg_jooxcxsp_records"/>
             <property name="prj" value="../../../../../../../../.."/>
         </ant>
     </target>
 
+    <!-- java package -->
+    <target name="xmrg_jooxcxspr_formula" depends="prepare">
+        <ant
+        dir="java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula" target="main">
+            <property name="target" value="xmrg_jooxcxspr_formula"/>
+            <property name="prj" value="../../../../../../../../../.."/>
+        </ant>
+    </target>
 
     <!-- java package -->
     <target name="xmrg_jooxcxs_pexcel" depends="prepare">
@@ -280,7 +288,8 @@
 
 
     <!-- util -->
-    <target name="xmrg_util" depends="prepare,xmrg_joo_xmerge,xmrg_jooxc_xml,xmrg_jooxcx_sxc,xmrg_jooxcxsp_Records,xmrg_jooxcxs_pexcel,xmrg_jooxcx_sxw,xmrg_jooxcxs_aportisdoc,xmrg_jooxcxs_pocketword,xmrg_jooxcx_xslt,xmrg_joox_merger,xmrg_jooxm_diff,xmrg_jooxm_merge,xmrg_joox_test,xmrg_joox_util,xmrg_jooxu_registry,xmrg_jooxc_palm,xmrg_jooxc_dom,xmrg_javadoc">
+    <target name="xmrg_util"
+    depends="prepare,xmrg_joo_xmerge,xmrg_jooxc_xml,xmrg_jooxcx_sxc,xmrg_jooxcxsp_records,xmrg_jooxcxspr_formula, xmrg_jooxcxs_pexcel,xmrg_jooxcx_sxw,xmrg_jooxcxs_aportisdoc,xmrg_jooxcxs_pocketword,xmrg_jooxcx_xslt,xmrg_joox_merger,xmrg_jooxm_diff,xmrg_jooxm_merge,xmrg_joox_test,xmrg_joox_util,xmrg_jooxu_registry,xmrg_jooxc_palm,xmrg_jooxc_dom,xmrg_javadoc">
         <ant dir="util" target="main">
             <property name="target" value="xmrg_util"/>
                 <property name="prj" value="."/>
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PluginFactoryImpl.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PluginFactoryImpl.java
index 65a2be8c71c1..8046d9c6a2ee 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PluginFactoryImpl.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PluginFactoryImpl.java
@@ -68,7 +68,7 @@ import org.openoffice.xmerge.DocumentMerger;
 import org.openoffice.xmerge.ConverterCapabilities;
 import org.openoffice.xmerge.converter.xml.sxc.DocumentMergerImpl;
 import org.openoffice.xmerge.converter.xml.sxc.SxcPluginFactory;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Workbook;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Workbook;
 import org.openoffice.xmerge.util.registry.ConverterInfo;
 
 /**
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelDecoder.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelDecoder.java
index 5c4df689fe45..de9c1f3e943d 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelDecoder.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelDecoder.java
@@ -72,12 +72,12 @@ import org.openoffice.xmerge.util.Debug;
 import org.openoffice.xmerge.converter.xml.sxc.SxcDocumentDeserializer;
 import org.openoffice.xmerge.converter.xml.sxc.SpreadsheetDecoder;
 import org.openoffice.xmerge.converter.xml.sxc.Format;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Worksheet;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Formula;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.LabelCell;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.CellValue;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.FloatNumber;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Workbook;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Worksheet;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Formula;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.LabelCell;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.CellValue;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.FloatNumber;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Workbook;
 
 /**
  *  This class is used by {@link
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelEncoder.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelEncoder.java
index 4f641aa4addb..7f4916b4aac2 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelEncoder.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/PocketExcelEncoder.java
@@ -67,7 +67,7 @@ import org.openoffice.xmerge.util.IntArrayList;
 import org.openoffice.xmerge.converter.xml.sxc.SpreadsheetEncoder;
 import org.openoffice.xmerge.converter.xml.sxc.Format;
 import org.openoffice.xmerge.converter.xml.OfficeConstants;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Workbook;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Workbook;
 
 /**
  *  This class is used by {@link
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentDeserializerImpl.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentDeserializerImpl.java
index 68250f90910f..973e1d5d1ffd 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentDeserializerImpl.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentDeserializerImpl.java
@@ -64,7 +64,7 @@ import org.openoffice.xmerge.ConvertData;
 import org.openoffice.xmerge.converter.xml.sxc.SpreadsheetDecoder;
 import org.openoffice.xmerge.converter.xml.sxc.SxcDocumentDeserializer;
 import org.openoffice.xmerge.converter.xml.sxc.pexcel.PocketExcelDecoder;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Workbook;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Workbook;
 
 
 /**
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentSerializerImpl.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentSerializerImpl.java
index 47f22d328b4d..b61d6fea4b48 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentSerializerImpl.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/SxcDocumentSerializerImpl.java
@@ -69,7 +69,7 @@ import org.openoffice.xmerge.ConvertData;
 import org.openoffice.xmerge.ConvertException;
 import org.openoffice.xmerge.converter.xml.sxc.Format;
 import org.openoffice.xmerge.converter.xml.sxc.SxcDocumentSerializer;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Workbook;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.Workbook;
 
 /**
  *  <p>Pocket Excel implementation of <code>SxcDocumentDeserializer</code>
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BIFFRecord.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BIFFRecord.java
index 0c23955f35bb..aefa6fd57133 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BIFFRecord.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BIFFRecord.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BeginningOfFile.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BeginningOfFile.java
index f418f0e8246b..11b4189c47eb 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BeginningOfFile.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BeginningOfFile.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.InputStream;
 import java.io.OutputStream;
@@ -61,7 +61,7 @@ import java.io.IOException;
 
 import org.openoffice.xmerge.util.Debug;
 import org.openoffice.xmerge.util.EndianConverter;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.PocketExcelBiffConstants;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.PocketExcelBiffConstants;
 
 /**
  *  This class describes the beginning of file. It is the
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BlankCell.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BlankCell.java
index 983aac73e0c5..ca3cdb042841 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BlankCell.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BlankCell.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
@@ -62,7 +62,7 @@ import java.io.IOException;
 
 import org.openoffice.xmerge.util.Debug;
 import org.openoffice.xmerge.util.EndianConverter;
-import org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.PocketExcelBiffConstants;
+import org.openoffice.xmerge.converter.xml.sxc.pexcel.records.PocketExcelBiffConstants;
 
 /**
  * Represents a BIFF Record that describes a blank cell
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoolErrCell.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoolErrCell.java
index f95aed48d1c6..23967d741d4b 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoolErrCell.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoolErrCell.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoundSheet.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoundSheet.java
index 691c1d1da3d2..2bbc6bd8bf22 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoundSheet.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/BoundSheet.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.IOException;
 import java.io.UnsupportedEncodingException;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CellValue.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CellValue.java
index 2913adfb5da0..878a7d364e6d 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CellValue.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CellValue.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CodePage.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CodePage.java
index 128368b55d36..031e3a7d736b 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CodePage.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/CodePage.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ColInfo.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ColInfo.java
index d759f5d4d9e9..79ba867810f8 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ColInfo.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ColInfo.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.IOException;
 import java.io.DataInputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefColWidth.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefColWidth.java
index a597886abc4b..c0d2ebd28ee8 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefColWidth.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefColWidth.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefRowHeight.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefRowHeight.java
index 064abe19bdd1..0b00ad24bb10 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefRowHeight.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefRowHeight.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefinedName.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefinedName.java
index 2a68deecb92e..b36018f38f00 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefinedName.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/DefinedName.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Eof.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Eof.java
index a0c53e1504ab..74149982939b 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Eof.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Eof.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ExtendedFormat.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ExtendedFormat.java
index 487df723de7d..fe0f26fff750 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ExtendedFormat.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/ExtendedFormat.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FloatNumber.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FloatNumber.java
index edf5bbfb3d7c..388fa10deaab 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FloatNumber.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FloatNumber.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FontDescription.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FontDescription.java
index 2c5f0c826d0e..6233a7805a35 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FontDescription.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/FontDescription.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Formula.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Formula.java
index b5389ca99c99..365404a51658 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Formula.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Formula.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/LabelCell.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/LabelCell.java
index 1ae7d944413c..8224e069a6a6 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/LabelCell.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/LabelCell.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.InputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/NumberFormat.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/NumberFormat.java
index 57197b9cd1c6..382254d258a4 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/NumberFormat.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/NumberFormat.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Pane.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Pane.java
index 7398cbc90d16..d449d68d3712 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Pane.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Pane.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Row.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Row.java
index 1889021aa9e7..676d4c981e5b 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Row.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Row.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Selection.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Selection.java
index fbecd1f87bf7..4bf6f7d803c4 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Selection.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Selection.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/StringValue.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/StringValue.java
index c440f3eb1c0f..42df2593f329 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/StringValue.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/StringValue.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/UnsupportedFormulaException.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/UnsupportedFormulaException.java
index 5825556054da..864a10aa4b3b 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/UnsupportedFormulaException.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/UnsupportedFormulaException.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.lang.Exception;
 
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window1.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window1.java
index 45b7efd091fb..a027b7eb9a7a 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window1.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window1.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window2.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window2.java
index 728e33f22339..366c4ee33f1e 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window2.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Window2.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.DataInputStream;
 import java.io.OutputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Workbook.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Workbook.java
index 9bd1b6e241fe..4e4db605ee38 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Workbook.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Workbook.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.OutputStream;
 import java.io.InputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Worksheet.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Worksheet.java
index 3e446409a2f1..5d70c995275c 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Worksheet.java
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/Worksheet.java
@@ -53,7 +53,7 @@
  *
  ************************************************************************/
 
-package org.openoffice.xmerge.converter.xml.sxc.pexcel.Records;
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records;
 
 import java.io.OutputStream;
 import java.io.InputStream;
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/build.xml b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/build.xml
index c94e80e54fd8..c2ddc6da4ef1 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/build.xml
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/build.xml
@@ -52,7 +52,7 @@
  #
  #
  -->
-<project name="xmrg_jooxcxsp_Records" default="main" basedir=".">
+<project name="xmrg_jooxcxsp_records" default="main" basedir=".">
 
     <!-- ================================================================= -->
     <!-- settings                                                          -->
@@ -62,7 +62,7 @@
     <property name="prj.prefix" value="xmrg"/>
 
     <!-- name of this sub target used in recursive builds -->
-    <property name="target" value="xmrg_jooxcxsp_Records"/>
+    <property name="target" value="xmrg_jooxcxsp_records"/>
 
     <!-- relative path to project directory -->
     <property name="prj" value="../../../../../../../../.."/>
@@ -72,7 +72,7 @@
 
     <!-- path component for current java package -->
     <property name="package"
-              value="org/openoffice/xmerge/converter/xml/sxc/pexcel/Records"/>
+              value="org/openoffice/xmerge/converter/xml/sxc/pexcel/records"/>
 
     <!-- define how to handle CLASSPATH environment -->
     <property name="build.sysclasspath" value="ignore"/>
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaCompiler.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaCompiler.java
new file mode 100644
index 000000000000..e96403bb3f1d
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaCompiler.java
@@ -0,0 +1,293 @@
+/************************************************************************
+ *
+ *  FormulaCompiler.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.util.*;
+import org.openoffice.xmerge.util.Debug;
+
+/**
+ * FormulaCompiler converts Calc formula string into PocketXL bytes
+ * and PocketXL formula bytes into Calc Formula strings
+ *
+ * For converting from infix to Reverse Polish (or Postfix) notation the string is
+ * converted into a vector of Tokens and then re-ordered based on a modified version
+ * of the standard Infix to RPN conversion algorithms.
+ * <pre>
+ *  Infix2Rpn(tokens)
+ *      while have more tokens
+ *          if token is operand
+ *              push to stack
+ *          else if token is function, argument separater, or open bracket
+ *              push token
+ *              extract tokens to matching close bracket into param
+ *              Infix2Rpn(param)
+ *          else if token is close bracket
+ *              pop from stack into result until close bracket or function
+ *          else
+ *              while stack.top.priority >= token.priority
+ *                  add stack.pop to result
+ *              push token onto stack
+ * </pre>
+ * For converting from RPN to Infix the following algorithm is applied:
+ * <pre>
+ *      while have more tokens
+ *          if token is operand
+ *              push token to stack
+ *          else if token is function or operator
+ *              pop from stack number of args required by token
+ *              apply token to params to make expr
+ *              push expr to stack
+ *      return stack.pop
+ * </pre>
+ */
+public class FormulaCompiler {
+    /**
+     *  Constructs a FormulaCompiler object
+     */
+    public FormulaCompiler() {
+    }
+
+    private boolean isOpenBrace(Token pt) {
+        return pt.getTokenID() == TokenConstants.TPAREN;
+    }
+
+    private boolean isCloseBrace(Token pt) {
+        return pt.getValue().compareTo(")") == 0;
+    }
+
+    private boolean isParamDelimiter(Token pt) {
+        return pt.getTokenID() == TokenConstants.TARGSEP;
+    }
+
+    private boolean isBinaryOperator(Token pt) {
+        return false;
+    }
+
+    /**
+     * Re-order into Infix format
+     * @param   tokens  The tokens in RPN form
+     * @return  The vector of tokens re-ordered in Infix notation
+     */
+    public Vector RPN2Infix(Vector tokens) {
+        Vector infixExpr = new Vector(15);
+        ListIterator iter = tokens.listIterator();
+        Stack evalStack = new Stack();
+        Stack args = new Stack();
+
+        while (iter.hasNext()) {
+            Token pt = (Token)iter.next();
+            if (pt.isOperand()) {
+                Vector expr = new Vector(5);
+                expr.add(pt);
+                evalStack.push(expr);
+            } else if (pt.isOperator() || pt.isFunction()) {
+                args.clear();
+                for (int i=0; i< pt.getNumArgs(); i++) {
+                    args.push(evalStack.pop());
+                }
+                evalStack.push(makeExpression(pt, args));
+            }
+        }
+        return (Vector)evalStack.elementAt(0);
+    }
+
+    /**
+     * Convert the infix expression to RPN. Note that open brackets are saved onto the stack to preserve the users bracketing.
+     * <p>Also note that the open bracket following functions is not pushed onto the stack - it is always implied when
+     * writing out results
+     *
+     * @param   tokens  The vector of tokens in Infix form
+     *
+     * @return  A vector of tokens for the expression in Reverse Polish Notation order
+     */
+    public Vector infix2RPN(Vector tokens) {
+        Vector rpnExpr = new Vector(15);
+        Stack evalStack = new Stack();
+        ListIterator iter = tokens.listIterator();
+        while (iter.hasNext()) {
+            Token pt = (Token)iter.next();
+
+            if (pt.isOperand()) { //Operands are output immediately
+                rpnExpr.add(pt);
+            } else if (pt.isFunction() || isParamDelimiter(pt) || isOpenBrace(pt)) { //Extract parameters after afunction or comma
+                evalStack.push(pt);
+                if (pt.isFunction()) {
+                    iter.next();
+                }
+                Vector param = extractParameter(iter);
+                Debug.log(Debug.TRACE, "Extracted parameter " + param);
+                rpnExpr.addAll(infix2RPN(param));
+            } else if (isCloseBrace(pt)) { //Pop off stack till you meet a function or an open bracket
+                Token tmpTok = null;
+                boolean bPop = true;
+                while (bPop) {
+                    if (evalStack.isEmpty()) {
+                        bPop = false;
+                    } else {
+                        tmpTok = (Token)evalStack.pop();
+                        //if (!(isOpenBrace(tmpTok) || isParamDelimiter(tmpTok))) { //Don't output brackets and commas
+                        if (!isParamDelimiter(tmpTok)) { //Don't output commas
+                            rpnExpr.add(tmpTok);
+                        }
+                        if (tmpTok.isFunction() || isOpenBrace(tmpTok)) {
+                            bPop = false;
+                        }
+                    }
+                }
+            } else {
+                if (!evalStack.isEmpty()) {
+                    while (!evalStack.isEmpty() &&
+                            (((Token)evalStack.peek()).getTokenPriority() >=pt.getTokenPriority())) {
+                        Token topTok = (Token)evalStack.peek();
+                        if (topTok.isFunction() || isOpenBrace(topTok)) {
+                            break;
+                        }
+                           rpnExpr.add(evalStack.pop());
+                    }
+                }
+                evalStack.push(pt);
+            }
+        }
+
+        while (!evalStack.isEmpty()) {
+            Token topTok = (Token)evalStack.peek();
+            if (!(isOpenBrace(topTok) || isParamDelimiter(topTok))) { //Don't output brackets and commas
+                rpnExpr.add(evalStack.pop());
+            }
+            else
+            {
+                evalStack.pop();
+            }
+        }
+        return rpnExpr;
+    }
+
+    /**
+     * Extract a parameter or bracketed sub-expression
+     * @param iter an iterator into the list
+     * @return A complete sub-expression
+     */
+    protected Vector extractParameter(ListIterator iter) {
+        Vector param = new Vector(5);
+        int subExprCount = 0;
+
+        while (iter.hasNext()) {
+            Token pt = (Token)iter.next();
+            Debug.log(Debug.TRACE, "Token is " + pt + " and subExprCount is " + subExprCount);
+            if (isOpenBrace(pt)) {
+                subExprCount++;
+                param.add(pt);
+            } else if (isCloseBrace(pt)) {
+                if (subExprCount == 0) {
+                    iter.previous();
+                    return param;
+                } else {
+                    subExprCount--;
+                    param.add(pt);
+                }
+            } else if (isParamDelimiter(pt) && (subExprCount == 0)) {
+                iter.previous();
+                return param;
+            } else {
+                param.add(pt);
+            }
+        }
+        return param;
+    }
+
+    /**
+     * Given the operator and it's operators
+     * @param   pt  The operator token
+     * @param   args    The arguments for this operator
+     * @return  A correctly ordered expression
+     */
+    protected Vector makeExpression(Token pt, Stack args) {
+        Vector tmp = new Vector(5);
+        TokenFactory tf = new TokenFactory();
+        if (pt.isOperator()) {
+            if (pt.getNumArgs()==2) { //Binary operator
+                tmp.addAll((Vector)args.pop());
+                tmp.add(pt);
+                tmp.addAll((Vector)args.pop());
+            } else if (pt.getNumArgs() == 1) {
+                tmp.add(pt);
+                tmp.addAll((Vector)args.elementAt(0));
+                if (isOpenBrace(pt)) {
+                    tmp.add(tf.getOperatorToken(")",1));
+                }
+            }
+        } else if (pt.isFunction()) {
+            tmp.add(pt);
+            tmp.add(tf.getOperatorToken("(",1));
+            if (!args.isEmpty()) {
+                Vector v = (Vector)args.pop();
+                tmp.addAll(v);
+            }
+            while (!args.isEmpty()) {
+                tmp.add(tf.getOperatorToken(",",1));
+                Vector v = (Vector)args.pop();
+                tmp.addAll(v);
+
+            }
+            tmp.add(tf.getOperatorToken(")",1));
+        }
+
+        return tmp;
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaHelper.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaHelper.java
new file mode 100644
index 000000000000..f9b627bb7f45
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaHelper.java
@@ -0,0 +1,120 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2000 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): Michael Hayes (mhayes@openoffice.org) and Martin Maher
+ *
+ *
+ ************************************************************************/
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.io.ByteArrayOutputStream;
+import java.io.IOException;
+import java.util.Vector;
+import java.util.Enumeration;
+
+/**
+ * This Helper class provides a simplified interface to conversion between PocketXL formula representation
+ * and Calc formula representation.<p>
+ * The class is used by {@link org.openoffice.xmerge.converter.xml.sxc.pexcel.Records.Formula}
+ */
+public class FormulaHelper {
+    private static FormulaParser parser;
+    private static FormulaCompiler compiler;
+    private static TokenEncoder encoder;
+    private static TokenDecoder decoder;
+
+    static {
+        parser   = new FormulaParser();
+        compiler = new FormulaCompiler();
+        encoder = new TokenEncoder();
+        decoder  = new TokenDecoder();
+    }
+
+    /**
+     * Convertes a string representation of a calc formula into an array of PocketXL bytes
+     * @param   formula The Formula String (e.g. 1+SUM(A1,B1))
+     *
+     * @throws  UnsupportedFunctionException    Thrown if a function in the formula is nto supported by Pocket Excel
+     * @throws  FormulaParsingException Thrown when the formula is not well formed
+     *
+     */
+    public byte[] convertCalcToPXL(String formula) throws UnsupportedFunctionException, FormulaParsingException {
+        Vector parseTokens = parser.parse(formula);
+        Vector rpnTokens = compiler.infix2RPN(parseTokens);
+
+        ByteArrayOutputStream bytes = null;
+        try {
+            bytes = new ByteArrayOutputStream();
+            for (Enumeration e = rpnTokens.elements(); e.hasMoreElements();) {
+                bytes.write(encoder.getByte((Token)e.nextElement()));
+            }
+        } catch (IOException e) {
+        }
+
+        return bytes.toByteArray();
+    }
+
+    /**
+     * Converts a PocketXL byte array into a Calc function string
+     * @param   formula A byte array that contains the PocketXL bytes for a formula
+     *
+     */
+    public String convertPXLToCalc(byte[] formula) {
+        Vector parseTokens = decoder.getTokenVector(formula);
+        Vector infixTokens = compiler.RPN2Infix(parseTokens);
+
+        StringBuffer buff = new StringBuffer();
+        for (Enumeration e = infixTokens.elements();e.hasMoreElements();) {
+            buff.append(((Token)e.nextElement()).toString());
+        }
+        return buff.toString();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParser.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParser.java
new file mode 100644
index 000000000000..6f6fb2028962
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParser.java
@@ -0,0 +1,536 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+
+import java.io.*;
+import java.util.Vector;
+import java.util.Enumeration;
+
+import org.openoffice.xmerge.util.Debug;
+
+/**
+ * This is the Formula Parser based on an article written by Jack Crenshaw. It is a
+ * top down parser with some basic error handling. It handles
+ * +,-,*,/,>,<,>=,<=,=,<>, unary + and - as well as functions.
+ * The BNF notation for this parser is
+ * <pre>
+ *  &lt;expression&gt; ::= &lt;unary op&gt; &lt;term&gt; [&lt;addop&gt;|&lt;logop&gt; &lt;term&gt;]
+ *  &lt;term&gt;       ::= &lt;factor&gt; [&lt;mulop&gt; &lt;factor&gt;]
+ *  &lt;factor&gt;     ::= &lt;integer&gt; | &lt;CellRef&gt; | &lt;expression&gt;
+ * </pre>
+ */
+public class FormulaParser {
+
+    private char look;
+    private String formulaStr;
+    private int index = 1;
+    private TokenFactory tokenFactory;
+    private Vector tokenVector;
+    private StringBuffer currentMatch = new StringBuffer("");
+
+     /**
+      * Default constructor
+      */
+     public FormulaParser() {
+
+        Debug.log(Debug.TRACE,"Creating a Formula Parser");
+        tokenFactory = new TokenFactory();
+        tokenVector = new Vector();
+    }
+
+
+    /**
+     * Parse method for parsing from a String to a byte[]
+     *
+     * @param formula A <code>String</code> representation of a formula
+     * starting with the '=' character
+     * @return A <code>Vector</code> containing the parsed <code>Token</code>s
+     */
+    public Vector parse(String formula) throws FormulaParsingException {
+
+        if(formula.startsWith("=")){
+
+            formulaStr = formula;
+            Debug.log(Debug.TRACE,"Creating a Formula Parser");
+            getChar();
+            expression();
+        } else {
+            throw new FormulaParsingException("No equals found!");
+        }
+        return tokenVector;
+    }
+
+    /**
+     * Identify white spaces (ie. spaces or tab)
+     *
+     * @param  The character which is to be identified
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isWhite(char c) {
+
+         boolean eq;
+
+         if(c==' ' | c=='\t')
+             eq = true;
+         else
+             eq = false;
+         return eq;
+    }
+
+    /**
+     * Identify + and - operators
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isAddOp(char c) {
+
+         boolean eq;
+
+         if(c=='-' | c=='+')
+             eq = true;
+         else
+             eq = false;
+         return eq;
+     }
+
+    /**
+     * Determine if the current character is a multiop
+     *
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isMultiOp() {
+        return look=='*' || look =='/' || look == '^' || look == '&';
+    }
+
+    /**
+     * Identify <, >, <=, >=, =, <> using the index to find the current character(s)
+     *
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isLogicalOp() {
+        if (!isLogicalOpChar(look)) {
+            return false;
+        } else if ((index+1) >= formulaStr.length()) {//logical operators in their own right : if at end then return true
+            return true;
+        } else if (!isLogicalOpChar(formulaStr.charAt(index))) { // we have >, < or = on their own
+            return true;
+        } else if ((look == '<') && ((formulaStr.charAt(index) == '>') || formulaStr.charAt(index) == '=')) { // <>, or <=
+            return true;
+        } else if ((look == '>')  && (formulaStr.charAt(index) == '=')) { // >=
+            return true;
+        }
+
+        return false;
+     }
+
+    /**
+     * Identify <, >, <=, >=, =, <>
+     *
+     * @param  The <code>String</code> which is to be identified
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isLogicalOp(String op) {
+        return  ((op.compareTo(">") == 0) ||
+                 (op.compareTo("<") == 0) ||
+                 (op.compareTo(">=") == 0) ||
+                 (op.compareTo("<=") == 0) ||
+                 (op.compareTo("=") == 0) ||
+                 (op.compareTo("<>") == 0));
+    }
+
+
+    /**
+     * Identify characters that MAY be logical operator characters
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+     */
+    private boolean isLogicalOpChar(char c) {
+        return (c == '>') || (c == '<') || (c == '=');
+    }
+
+     /**
+      * Identify special Cell Reference charaters
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+     private boolean isCellRefSpecialChar(char c) {
+
+        boolean eq;
+
+         if(c==':' || c=='$')
+             eq = true;
+         else
+             eq = false;
+         return eq;
+     }
+
+     /**
+      * Identify letters
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+     private boolean isAlpha(char c) {
+         return(Character.isLetter(c));
+     }
+
+     /**
+      * Identify numbers
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+     private boolean isDigit(char c) {
+         return(Character.isDigit(c));
+     }
+
+     /**
+      * Identify letters or numbers
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+     private boolean isAlphaNum(char c) {
+         return(isAlpha(c) || isDigit(c));
+     }
+
+    /**
+      * Identify valid Characters for cell references
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+     private boolean isCellRef(char c) {
+         return(isAlpha(c) || isDigit(c) || isCellRefSpecialChar(c));
+     }
+
+    /**
+     * Test if current character is a match and move to next character
+     *
+     * @param  c The character which is to be matched
+     */
+     private void match(char c) throws FormulaParsingException {
+
+         if(look==c) {
+            Debug.log(Debug.TRACE,"Operator Found : " + look);
+             getChar();
+             skipWhite();
+         }
+         else
+             throw new FormulaParsingException("Unexpected character '" + c + "'");
+     }
+
+    /**
+     * Test if current character is a match and move to next character
+     *
+     * @param symbol The <code>String</code> to be matched.
+     */
+     private void match(String symbol) throws FormulaParsingException {
+
+         int numChars = symbol.length();
+        boolean bContinue = true;
+        currentMatch.delete(0,currentMatch.length());
+        for (int i=0;i<numChars && bContinue; i++) {
+            if (look == symbol.charAt(i)) {
+                currentMatch.append(symbol.charAt(i));
+                bContinue = getChar();
+                skipWhite();
+            } else {
+                throw new FormulaParsingException("Unexpected character '" + symbol + "'");
+            }
+        }
+     }
+
+     /**
+      * Skip over whitespaces (ie. spaces and tabs)
+      */
+     private void skipWhite() throws FormulaParsingException {
+
+         boolean success = true;
+
+         while(isWhite(look) && success) {
+             success = getChar();
+         }
+     }
+
+     /**
+      * This is a factor for multiplication and division operators
+      */
+     private void factor() throws FormulaParsingException {
+         if(look=='(') {
+             match('(');
+            tokenVector.add(tokenFactory.getOperatorToken("(", 1));
+             expression();
+             match(')');
+                        tokenVector.add(tokenFactory.getOperatorToken(")", 1));
+         } else if(isDigit(look)){
+             getNum();
+         } else {
+            ident();
+         }
+     }
+
+     /**
+      * Pulls the next character from the <code>String</code>
+      *
+      * @return boolean false if the end if the statement
+      *                     is reached otherwise true
+      */
+     private boolean getChar() throws FormulaParsingException {
+
+             boolean success = true;
+
+             if(index<formulaStr.length()) {
+                 look = formulaStr.charAt(index);
+                 index++;
+                                if(look==',')
+                                    success = false;
+             } else {
+                 success = false;
+             }
+             return success;
+     }
+
+    /**
+     * Parses the number of arguments in a function
+     *
+     * @return The number of arguments
+     */
+    private int arguments() throws FormulaParsingException {
+        int numArgs;
+
+        skipWhite();
+        if(look==')')
+            numArgs = 0;
+        else
+            numArgs = 1;
+
+        while(look!=')') {
+            expression();
+            if(look==',') {
+                numArgs++;
+                match(',');
+                tokenVector.add(tokenFactory.getOperatorToken(",", 1));
+            }
+        }
+        return numArgs;
+    }
+
+     /**
+      * Test to see if we have come across a cell reference or a function and
+     * add the resulting toek nto the tokenVector.
+     */
+     private void ident() throws FormulaParsingException {
+
+         String cell = getTokenString();
+         if(look=='(') {
+            Debug.log(Debug.TRACE,"Found Function : " + cell);
+
+            int index = tokenVector.size();
+             match('(');
+            tokenVector.add(tokenFactory.getOperatorToken("(", 1));
+            int numArgs = arguments();
+            match(')');
+            tokenVector.add(tokenFactory.getOperatorToken(")", 1));
+            tokenVector.insertElementAt(tokenFactory.getFunctionToken(cell, numArgs), index);
+         } else {
+            if(cell.indexOf(':')!=-1) {
+                tokenVector.add(tokenFactory.getOperandToken(cell, "CELL_AREA_REFERENCE"));
+            } else {
+                tokenVector.add(tokenFactory.getOperandToken(cell, "CELL_REFERENCE"));
+            }
+         }
+     }
+
+     /**
+     * Will keep pulling valid logical operators from the formula and return
+     * the resultant <code>String</code>.
+     *
+     * @return a <code>String<code> representing a logical operator
+     */
+    private String getLogicalOperator() throws FormulaParsingException {
+        String op = new String();
+        boolean status;
+
+        do {
+            op += look;
+            status = getChar();
+        } while(isLogicalOpChar(look) && status);
+         skipWhite();
+        return op;
+    }
+
+     /**
+      * Keeps pulling characters from the statement until we get an
+     * operator and returns the resulting string.
+     *
+     * @return A <code>String</code>representing the next token
+      */
+      private String getTokenString() throws FormulaParsingException {
+
+         if(!isAlpha(look) && look!='$')
+             throw new FormulaParsingException("Expected Cell Reference");
+         else {
+             String cell = new String();
+                        boolean status;
+             do {
+                 cell += look;
+                status = getChar();
+             } while(isCellRef(look) && status);
+             skipWhite();
+                        return cell;
+           }
+     }
+
+     /**
+      * Keeps pulling numbers from the statement and add the resulting integer
+     * token to the tokenVector.
+      */
+     private void getNum() throws FormulaParsingException {
+
+         if(!isDigit(look))
+             throw new FormulaParsingException("Expected Integer");
+         else {
+             String num = new String();
+             boolean status;
+
+             do {
+                 num += look;
+                status = getChar();
+             } while(isDigit(look) && status);
+             skipWhite();
+            tokenVector.add(tokenFactory.getOperandToken(num, "INTEGER"));
+            Debug.log(Debug.TRACE,"Number parsed : " + num);
+         }
+     }
+
+
+    /**
+     * Term will parse multiplication/division expressions
+     */
+     private void term() throws FormulaParsingException {
+        factor();
+        while(isMultiOp()) {
+            multiOp(Character.toString(look));
+        }
+     }
+
+     /**
+      * Expression is the entry point for the parser. It is the code
+     * that parses addition/subtraction expressions.
+      */
+     private void expression() throws FormulaParsingException {
+
+        if(isAddOp(look)) {
+            Character ch = new Character(look);
+            tokenVector.add(tokenFactory.getOperatorToken(ch.toString(), 1));
+        } else {
+            term();
+        }
+        while(isAddOp(look) || isLogicalOp()) {
+            if (isAddOp(look)) {
+                addOp(Character.toString(look));
+            } else if (isLogicalOp()) {
+                logicalOp();
+            }
+        }
+     }
+
+    /**
+     * Test to see if the next token (represented as a <code>String</code>) is
+     * the same as the String passed in. Move the index along to the end of
+     * that String and add that <code>Token</code> to the tokenVector. Then
+     * call <code>term</code> to parse the right hand side of the operator.
+     *
+     * @param op A <code>String</code> representing the operator
+     */
+    private void addOp(String op) throws FormulaParsingException {
+         match(op);
+        tokenVector.add(tokenFactory.getOperatorToken(op, 2));
+         term();
+    }
+
+    /**
+     * Test to see if the next token (represented as a <code>String</code>) is
+     * the same as the String passed in. Move the index along to the end of
+     * that String and add that <code>Token</code> to the tokenVector. Then
+     * call <code>factor</code> to parse the right hand side of the operator.
+     *
+     * @param op A <code>String</code> representing the operator
+     */
+    private void multiOp(String op) throws FormulaParsingException {
+        match(op);
+        tokenVector.add(tokenFactory.getOperatorToken(op, 2));
+         factor();
+    }
+
+    /**
+     * Pull a logical operator starting at the current index, add a token for
+     * that operator to the tokenVector and call <code>term<code> to parse the
+     * right hand side of the operator
+     */
+    private void logicalOp()  throws FormulaParsingException {
+        String op = getLogicalOperator();
+        tokenVector.add(tokenFactory.getOperatorToken(op, 2));
+        term();
+    }
+ }
+
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParsingException.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParsingException.java
new file mode 100644
index 000000000000..6ba7a05e8d19
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FormulaParsingException.java
@@ -0,0 +1,76 @@
+/************************************************************************
+ *
+ *  EndianConverter.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+/*
+ * If the formula failed to be parsed properly this exception will be thrown
+ *
+ * Martin Maher
+ */
+
+import java.io.*;
+
+import org.openoffice.xmerge.util.Debug;
+
+public class FormulaParsingException extends Exception {
+
+     public FormulaParsingException(String message) {
+         super(message);
+     }
+ }
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FunctionLookup.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FunctionLookup.java
new file mode 100644
index 000000000000..ae604e39e0c5
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/FunctionLookup.java
@@ -0,0 +1,268 @@
+/************************************************************************
+ *  FunctionLookup.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import org.openoffice.xmerge.util.Debug;
+
+import java.util.HashMap;
+
+public class FunctionLookup implements SymbolLookup {
+    private static HashMap stringToArgs = null;
+    private static HashMap stringToID = null;
+    private static HashMap idToString = null;
+
+    /**
+    * The default constructor - invokes {@link #initialize() initialize()}
+     */
+    public FunctionLookup() {
+        initialize();
+    }
+
+    /**
+     * Initialize the lookup table for functions
+     */
+    public synchronized void initialize() {
+        if ((stringToID != null) || (idToString != null) || (stringToArgs !=null)) {
+            return;
+        }
+        stringToID = new HashMap();
+        idToString = new HashMap();
+        stringToArgs = new HashMap();
+
+                // Functions with Variable number of Arguments
+                // Math and Trig
+                addEntry("SUM", TokenConstants.TSUM, -1);
+                addEntry("MIN", TokenConstants.TMIN, -1);
+                addEntry("PRODUCT", TokenConstants.TPRODUCT, -1);
+                addEntry("LOG", TokenConstants.TLOG, -1);
+                addEntry("SUMIF", TokenConstants.TSUMIF, -1);
+                addEntry("TRUNC", TokenConstants.TRUNC, -1);
+                // Financial
+                addEntry("DDB", TokenConstants.TDDB, -1);
+                addEntry("FV", TokenConstants.TFV, -1);
+                addEntry("IRR", TokenConstants.TIRR, -1);
+                addEntry("NPER", TokenConstants.TNPER, -1);
+                addEntry("NPV", TokenConstants.TNPV, -1);
+                addEntry("PMT", TokenConstants.TPMT, -1);
+                addEntry("PV", TokenConstants.TPV, -1);
+                addEntry("RATE", TokenConstants.TRATE, -1);
+                // Statistical
+                addEntry("AVERAGE", TokenConstants.TAVERAGE, -1);
+                addEntry("COUNT", TokenConstants.TCOUNT, -1);
+                addEntry("COUNTA", TokenConstants.TCOUNTA, -1);
+                addEntry("MAX", TokenConstants.TMAX, -1 );
+                addEntry("MIN", TokenConstants.TMIN, -1);
+                addEntry("STDEV", TokenConstants.TSTDEV, -1 );
+                addEntry("VAR", TokenConstants.TVAR, -1);
+                addEntry("VARP", TokenConstants.TVARP, -1);
+                // Lookup
+                addEntry("CHOOSE", TokenConstants.TCHOOSE, -1);
+                addEntry("HLOOKUP", TokenConstants.THLOOKUP, -1);
+                addEntry("INDEX", TokenConstants.TINDEX, -1);
+                addEntry("MATCH", TokenConstants.TMATCH, -1) ;
+                addEntry("VLOOKUP", TokenConstants.TVLOOKUP, -1);
+                // Text
+                addEntry("RIGHT", TokenConstants.TRIGHT, -1);
+                addEntry("SUBSTITUTE", TokenConstants.TSUBSTITUTE, -1);
+                addEntry("FIND", TokenConstants.TFIND, -1);
+                addEntry("LEFT", TokenConstants.TLEFT, -1);
+                // Logical
+                addEntry("AND", TokenConstants.TAND, -1 );
+                addEntry("IF", TokenConstants.TIF, -1) ;
+                addEntry("OR", TokenConstants.TOR, -1);
+
+                // Functions with Fixed number of Arguments
+                // Math and Trig
+                addEntry("ABS", TokenConstants.TABS, 1);
+                addEntry("ACOS", TokenConstants.TACOS, 1);
+                addEntry("ASIN", TokenConstants.TASIN, 1);
+                addEntry("ATAN", TokenConstants.TATAN, 1);
+                addEntry("ATAN2", TokenConstants.TATAN2, 1);
+                addEntry("COS", TokenConstants.TCOS, 1);
+                addEntry("COUNTIF", TokenConstants.TCOUNTIF, 1);
+                addEntry("DEGREES", TokenConstants.TDEGREES, 1);
+                addEntry("EXP", TokenConstants.TEXP, 1);
+                addEntry("FACT", TokenConstants.TFACT, 1);
+                addEntry("INT", TokenConstants.TINTE, 1);
+                addEntry("LN", TokenConstants.TLN, 1);
+                addEntry("LOG10", TokenConstants.TLOG10, 1);
+                addEntry("MOD", TokenConstants.TMOD, 1);
+                addEntry("PI", TokenConstants.TPI, 0);
+                addEntry("POWER", TokenConstants.TPOWERF, 2);
+                addEntry("RADIANS", TokenConstants.TRADIANS, 1);
+                addEntry("RAND", TokenConstants.TRAND, 1);
+                addEntry("ROUND", TokenConstants.TROUND, 1);
+                addEntry("SQRT", TokenConstants.TSQRT, 1);
+                addEntry("TAN", TokenConstants.TTAN, 1);
+                // Financial
+                addEntry("SLN", TokenConstants.TSLN, 3);
+                addEntry("SYD", TokenConstants.TSYD, 4);
+                // Date and Time
+                addEntry("DATE", TokenConstants.TDATE, 3);
+                addEntry("DATEVALUE", TokenConstants.TDATEVALUE, 1);
+                addEntry("DAY", TokenConstants.TDAY, 1);
+                addEntry("HOUR", TokenConstants.THOUR, 1);
+                addEntry("MINUTE", TokenConstants.TMINUTE, 1 );
+                addEntry("MONTH", TokenConstants.TMONTH, 1);
+                addEntry("NOW", TokenConstants.TNOW, 0);
+                addEntry("SECOND", TokenConstants.TSECOND, 1);
+                addEntry("TIME", TokenConstants.TTIME, 3);
+                addEntry("TIMEVALUE", TokenConstants.TTIMEVALUE, 1);
+                addEntry("YEAR", TokenConstants.TYEAR, 1);
+                // Statistical
+                addEntry("COUNTBLANK", TokenConstants.TCOUNTBLANK, 1);
+                // lookup
+                addEntry("COLUMNS", TokenConstants.TCOLUMNS, 1);
+                addEntry("ROWS", TokenConstants.TROWS, 1);
+                // Database
+                addEntry("DAVERAGE", TokenConstants.TDAVAERAGE, 3);
+                addEntry("DCOUNT", TokenConstants.TDCOUNT, 3);
+                addEntry("DCOUNTA", TokenConstants.TDCOUNTA, 2);
+                addEntry("DGET", TokenConstants.TDGET, 3);
+                addEntry("DMAX", TokenConstants.TDMAX, 3);
+                addEntry("DMIN", TokenConstants.TDMIN, 3);
+                addEntry("DPRODUCT", TokenConstants.TDPRODUCT, 3);
+                addEntry("DSTDEV", TokenConstants.TDSTDEV, 3);
+                addEntry("DSTDEVP", TokenConstants.TDSTDEVP, 3) ;
+                addEntry("DSUM", TokenConstants.TDSUM, 3);
+                addEntry("TRUNC", TokenConstants.TDVAR, 3);
+                addEntry("DVARP", TokenConstants.TDVARP, 3);
+                // Text
+                addEntry("EXACT", TokenConstants.TEXACT, 2);
+                addEntry("LEN", TokenConstants.TLEN, 1);
+                addEntry("LOWER", TokenConstants.TLOWER, 1);
+                addEntry("MID", TokenConstants.TMID, 3); // ??????
+                addEntry("PROPER", TokenConstants.TPROPER, 1);
+                addEntry("REPLACE", TokenConstants.TREPLACE, 4);
+                addEntry("REPT", TokenConstants.TREPT, 2);
+                addEntry("T", TokenConstants.TT, 1);
+                addEntry("TRIM", TokenConstants.TRIM, 1);
+                addEntry("UPPER", TokenConstants.TUPPER, 1);
+                addEntry("VALUE", TokenConstants.TVALUE, 1);
+                // Logical
+                addEntry("FALSE", TokenConstants.TFALSE, 0);
+                addEntry("NOT", TokenConstants.TNOT, 1);
+                addEntry("TRUE", TokenConstants.TTRUE, 0);
+                // Informational
+                addEntry("ERRORTYPE", TokenConstants.TERRORTYPE, 1);
+                addEntry("ISBLANK", TokenConstants.TISBLANK, 1);
+                addEntry("ISERR", TokenConstants.TISERR, 1);
+                addEntry("ISERROR", TokenConstants.TISERROR, 1);
+                addEntry("ISLOGICAL", TokenConstants.TISLOGICAL, 1);
+                addEntry("ISNA", TokenConstants.TISNA, 1);
+                addEntry("ISNONTEXT", TokenConstants.TISNONTEXT, 1);
+                addEntry("ISNUMBER", TokenConstants.TISNUMBER, 1);
+                addEntry("ISTEXT", TokenConstants.TISTEXT, 1);
+                addEntry("N", TokenConstants.TN, 1);
+                addEntry("NA", TokenConstants.TNA, 0);
+
+    }
+
+    /**
+     * Associate a function with an identifier
+     * @param symbol    The function string that will act as the key in the lookup table
+     * @param id        The identifier for the function
+     */
+    public void addEntry(String symbol, int id) {
+        Integer iObj = new Integer(id);
+        stringToID.put(symbol,iObj);
+        idToString.put(iObj,symbol);
+    }
+
+    /**
+     * Associate a function with an identifier and specifiy the number of arguments for that function
+     * @param symbol    The function string that will act as the key in the lookup table
+     * @param id        The identifier for the function
+     * @param args      The number of arguments this function requires
+     */
+    public void addEntry(String symbol, int id, int args) {
+        addEntry(symbol, id);
+        stringToArgs.put(symbol, new Integer(args));
+    }
+
+    /**
+     * Retrieve the function string associated with a given id
+     * @param   id  The identfier for the function
+     * @return  The function string
+     */
+    public String getStringFromID(int id) {
+        return (String)idToString.get(new Integer(id));
+    }
+
+    /**
+     * Retrieve the identifier associated with a given function
+     * @param   symbol  The function name
+     * @throws UnsupportedFunctionException Thown when the function is not found in the lookup table
+     * @return  The identifier associated with this function in the lookup table.
+     */
+    public int getIDFromString(String symbol) throws UnsupportedFunctionException {
+        Integer i = (Integer)stringToID.get(symbol);
+        if (i == null)
+            throw new UnsupportedFunctionException("Function '" + symbol + "' not supported by Pocket Excel");
+        return ((Integer)stringToID.get(symbol)).intValue();
+    }
+
+    /**
+     * Retrieve the number of arguments for this function
+     * @param   symbol  The function name
+     * @return  The number of arguments required by this function
+     */
+    public int getArgCountFromString(String symbol) {
+        return ((Integer)stringToArgs.get(symbol)).intValue();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperandLookup.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperandLookup.java
new file mode 100644
index 000000000000..bc17d23dd13d
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperandLookup.java
@@ -0,0 +1,122 @@
+/************************************************************************
+ *
+ *  OperandLookup.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+import java.util.HashMap;
+
+import org.openoffice.xmerge.util.Debug;
+
+/**
+  * A lookup table containing information about operands
+  */
+public class OperandLookup implements SymbolLookup {
+    private static HashMap stringToID = null;
+    private static HashMap idToString = null;
+
+
+    /**
+    * The default constructor - invokes {@link #initialize() initialize()}
+    */
+    public OperandLookup() {
+        initialize();
+    }
+
+    /**
+     * Initialize the lookup table for operandss
+     */
+    public synchronized void initialize() {
+        if ((stringToID != null) || (idToString != null)) {
+            return;
+        }
+        stringToID = new HashMap();
+        idToString = new HashMap();
+        addEntry("CELL_REFERENCE", TokenConstants.TREF);
+        addEntry("CELL_AREA_REFERENCE", TokenConstants.TAREA);
+        addEntry("INTEGER", TokenConstants.TINT);
+        addEntry("NUMBER", TokenConstants.TNUM);
+    }
+
+    /**
+     * Associate an operand with an identifier
+     * @param symbol    The operand that will act as the key in the lookup table
+     * @param id        The identifier for the operand
+     */
+    public void addEntry(String symbol, int id) {
+        Integer iObj = new Integer(id);
+        stringToID.put(symbol,iObj);
+        idToString.put(iObj,symbol);
+    }
+
+    /**
+     * Retrieve the operand string associated with a given id
+     * @param   id  The identfier for the operand
+     * @return  The operand string
+     */
+    public String getStringFromID(int id) {
+        return (String)idToString.get(new Integer(id));
+    }
+
+    /**
+     * Retrieve the identifier associated with a given operator
+     * @param   symbol  The operand name
+     * @return  The identifier associated with this operand in the lookup table.
+     */
+    public int getIDFromString(String symbol) {
+        return ((Integer)stringToID.get(symbol)).intValue();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperatorLookup.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperatorLookup.java
new file mode 100644
index 000000000000..fbc44d86f779
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/OperatorLookup.java
@@ -0,0 +1,135 @@
+/************************************************************************
+ *
+ *  OperatorLookup.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.util.HashMap;
+
+import org.openoffice.xmerge.util.Debug;
+
+/**
+  * A lookup table containing information about operators
+  */
+public class OperatorLookup {
+    private static HashMap stringToID = null;
+    private static HashMap idToString = null;
+
+    /**
+    * The default constructor - invokes {@link #initialize() initialize()}
+    */
+    public OperatorLookup() {
+        initialize();
+    }
+
+    /**
+     * Initialize the lookup table for operators
+     */
+    public synchronized void initialize() {
+        if ((stringToID != null) || (idToString != null)) {
+            return;
+        }
+        stringToID = new HashMap();
+        idToString = new HashMap();
+        addEntry("UNARY_PLUS", TokenConstants.TUPLUS);
+        addEntry("UNARY_MINUS", TokenConstants.TUMINUS);
+        addEntry("+", TokenConstants.TADD);
+        addEntry("-", TokenConstants.TSUB);
+        addEntry("*", TokenConstants.TMUL);
+        addEntry("/", TokenConstants.TDIV);
+        addEntry(",", TokenConstants.TARGSEP);
+        addEntry("^", TokenConstants.TPOWER);
+        addEntry("&", TokenConstants.TCONCAT);
+        addEntry("(", TokenConstants.TPAREN);
+        addEntry(")", TokenConstants.TCLOSEPAREN);
+        addEntry("<", TokenConstants.TLESS);
+        addEntry(">", TokenConstants.TGREATER);
+        addEntry(">=", TokenConstants.TGTEQUALS);
+        addEntry("<=", TokenConstants.TLESSEQUALS);
+        addEntry("=", TokenConstants.TEQUALS);
+        addEntry("<>", TokenConstants.TNEQUALS);
+    }
+
+    /**
+     * Associate an operator with an identifier
+     * @param symbol    The operator that will act as the key in the lookup table
+     * @param id        The identifier for the operator
+     */
+    public void addEntry(String symbol, int id) {
+        Integer iObj = new Integer(id);
+        stringToID.put(symbol, iObj);
+        idToString.put(iObj, symbol);
+    }
+
+    /**
+     * Retrieve the operator string associated with a given id
+     * @param   id  The identfier for the operator
+     * @return  The operator string
+     */
+    public String getStringFromID(int id) {
+        return (String)idToString.get(new Integer(id));
+    }
+
+    /**
+     * Retrieve the identifier associated with a given operator
+     * @param   symbol  The operator name
+     * @return  The identifier associated with this operator in the lookup table.
+     */
+    public int getIDFromString(String symbol) {
+        return ((Integer)stringToID.get(symbol)).intValue();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/ParseToken.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/ParseToken.java
new file mode 100644
index 000000000000..2de6f52d94c6
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/ParseToken.java
@@ -0,0 +1,71 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+public interface ParseToken
+{
+        public boolean isOperand();
+        public boolean isOperator();
+        public int getTokenType();
+
+        //GENERIC TOKENS (MOSTLY UNUSED
+    public static final int TOKEN_OPERATOR          = 1;
+    public static final int TOKEN_OPERAND           = 2;
+    public static final int TOKEN_FUNCTION_FIXED    = 3;
+    public static final int TOKEN_FUNCTION_VARIABLE = 4;
+
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/PrecedenceTable.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/PrecedenceTable.java
new file mode 100644
index 000000000000..826784b3a924
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/PrecedenceTable.java
@@ -0,0 +1,115 @@
+/************************************************************************
+ *
+ *  PrecedenceTable.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.util.HashMap;
+
+/**
+ * This class defines the precedence applied to each operator when performing a conversion {@link
+ org.openoffice.xmerge.converter.xml.sxc.pexce.Records.formula.FormulaCompiler.infix2   from infix to RPN.}.
+ */
+public class PrecedenceTable {
+    public static final int DEFAULT_PRECEDENCE  = 0;
+    public static final int EQNEQ_PRECEDENCE    = 1; // =, <>
+    public static final int GTLTEQ_PRECEDENCE   = 1; // >=, <=
+    public static final int GTLT_PRECEDENCE     = 2; // >, <
+    public static final int ADDOP_PRECEDENCE    = 4; // +, -
+    public static final int MULTOP_PRECEDENCE   = 5; // *, /
+    public static final int FACTOR_PRECEDENCE   = 6; // ^
+    public static final int CONCAT_PRECEDENCE   = 6; // &
+    public static final int UNARY_PRECEDENCE    = 7; // !, Unary +, Unary -
+    public static final int PAREN_PRECEDENCE    = 8; // (,  )
+    public static final int FUNCTION_PRECEDENCE = 8;
+    public static final int COMMA_PRECEDENCE    = 8;
+
+    private static HashMap map;
+    static {
+        map = new HashMap();
+
+        map.put("+", new Integer(ADDOP_PRECEDENCE));
+        map.put("-", new Integer(ADDOP_PRECEDENCE));
+        map.put("*", new Integer(MULTOP_PRECEDENCE));
+        map.put("/", new Integer(MULTOP_PRECEDENCE));
+        map.put("(", new Integer(PAREN_PRECEDENCE));
+        map.put(")", new Integer(PAREN_PRECEDENCE));
+        map.put(",", new Integer(COMMA_PRECEDENCE));
+        map.put(">", new Integer(GTLT_PRECEDENCE));
+        map.put("<", new Integer(GTLT_PRECEDENCE));
+        map.put("=", new Integer(EQNEQ_PRECEDENCE));
+        map.put("&", new Integer(CONCAT_PRECEDENCE));
+        map.put("^", new Integer(FACTOR_PRECEDENCE));
+        map.put(">=", new Integer(GTLTEQ_PRECEDENCE));
+        map.put("<=", new Integer(GTLTEQ_PRECEDENCE));
+        map.put("<>", new Integer(EQNEQ_PRECEDENCE));
+        map.put("FUNCTION", new Integer(FUNCTION_PRECEDENCE));
+    }
+
+    /**
+     *  Retrieve the precedence value for a given operator.
+     *  @param  op  Look up the precedence for this operator
+     *  @return an integer representing the integer value of the operator
+     */
+    public static int getPrecedence(String op) {
+        Object obj = map.get(op);
+        if (obj == null) {
+            return DEFAULT_PRECEDENCE;
+        }
+        return ((Integer)obj).intValue();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/SymbolLookup.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/SymbolLookup.java
new file mode 100644
index 000000000000..270e459db3d8
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/SymbolLookup.java
@@ -0,0 +1,94 @@
+/************************************************************************
+ *
+ *  SymbolLookup.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+/**
+ * This interface defines the attributes of a lookup table for this plugin.
+ * Symbols will generally be either operators (_, -, *, etc) or funtion names.
+ */
+public interface SymbolLookup {
+    /**
+     * Perform lookup table specific initialization. This would typically entail loading values into
+     * the lookup table. It is best to optimize this process so that data is loaded statically and shared
+     * across all instances of the lookup table.
+     */
+    public void initialize();
+
+    /**
+     * Associate a symbol with a  numeric value in the lookup table
+     * @param symbol    The symbol that will act as the key in the lookup table
+     * @param value     The value to be associated with a given symbol
+     */
+    public void addEntry(String symbol, int value);
+
+    /**
+     * Retrieve the symbol associated with a given identifier
+     * @param   id  The identfier for which we need to retieve the symbol string
+     * @return  The string associated with this identifier in the lookup table.
+     */
+    public String getStringFromID(int id);
+
+    /**
+     * Retrieve the identifier associated with a given symbol
+     * @param   symbol  The symbol for which we need to retieve the identifier
+     * @throws UnsupportedFunctionException Thown when the symbol is not found in the lookup table
+     * @return  The identifier associated with this string in the lookup table.
+     */
+    public int getIDFromString(String symbol) throws UnsupportedFunctionException;
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/Token.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/Token.java
new file mode 100644
index 000000000000..1902b8cb8484
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/Token.java
@@ -0,0 +1,182 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+
+import java.io.*;
+
+/**
+ * A Token is the basic building block of any formula.
+ * A Token can be of four types (Operator, Operand, Function with fixed
+ * arguments and function with a variable number of arguments. Each type can
+ * have numerous id's. Thetypes are define in <code>ParseToken</code> and the
+ * id's are defined in <code>TokenConstants</code>. The other member variables
+ * are priority which is returned from the <code>PrecedenceTable</code>, the
+ * value which is the String equivalent of the token (eg. "+", "$A$12", "SUM")
+ * and the number of arguments which is only valid for operators and functions.
+ * Tokens should never be created directly and instead are created by the
+ * <code>TokenFactory</code>
+ */
+public class Token implements ParseToken {
+
+    private String value;
+    private int type;           // operator, operand, function fixed, function variable
+    private int id;             // cell reference, SUM, integer
+    private int priority;
+    private int numArgs=-1;
+
+    public Token(String op, int type, int id, int args) {
+        this.value = op;
+        this.type = type;
+        this.id = id;
+        this.numArgs = args;
+        if(type==ParseToken.TOKEN_FUNCTION_VARIABLE) {
+            priority = PrecedenceTable.getPrecedence("FUNCTION");
+        } else if(type==ParseToken.TOKEN_OPERATOR) {
+            priority = PrecedenceTable.getPrecedence(op);
+        } else {
+            priority = PrecedenceTable.getPrecedence("DEFAULT");
+        }
+    }
+
+    /**
+     * Checks if the current token is an operator
+     *
+     * @return A <code>boolean</code> result of the comaparison
+     */
+    public boolean isOperator() {
+        return type == ParseToken.TOKEN_OPERATOR;
+    }
+
+    /**
+     * Checks if the current token is an operand
+     *
+     * @return A <code>boolean</code> result of the comaparison
+     */
+    public boolean isOperand() {
+        return type == ParseToken.TOKEN_OPERAND;
+    }
+
+    /**
+     * Checks if the current token is a function
+     *
+     * @return A <code>boolean</code> result of the comaparison
+     */
+    public boolean isFunction() {
+        return (type==ParseToken.TOKEN_FUNCTION_FIXED) || (type==ParseToken.TOKEN_FUNCTION_VARIABLE);
+    }
+
+    /**
+     * Returns the token type. This can be one of four values (TOKEN_OPERATOR,
+     * TOKEN_OPERAND, TOKEN_FUNCTION_FIXED, TOKEN_FUNCTION_VARIABLE) defined in
+     * <code>ParseToken</code>
+     *
+     * @return A <code>boolean</code> result of the comparison
+     */
+    public int getTokenType() {
+
+        return type;
+    }
+
+    /**
+     * Returns the ID of this token. This ID is equivalent to the pexcel hex
+     * value and is defined in <code>ParseToken</code>
+     *
+     * @return Returns the id of this token
+     */
+    public int getTokenID() {
+
+        return id;
+    }
+
+    /**
+     * Returns the <code>String</code> equivalent of this token
+     *
+     * @return The <code>String</code> representing this Token
+     */
+    public String getValue() {
+        return value;
+    }
+
+    /**
+     * Returns the number of arguments if this token represents an operator or
+     * function. Otherwise returns -1.
+     *
+     * @return The number of arguments
+     */
+    public int getNumArgs() {
+        return numArgs;
+    }
+
+    /**
+     * Checks if the current token is an operator
+     *
+     * @return A <code>boolean</code> result of the comparison
+     */
+    public int getTokenPriority() {
+        return priority;
+    }
+
+    /**
+     * Returns the <code>String</code> equivalent of this token
+     *
+     * @return The <code>String</code> representing this Token
+     */
+    public String toString() {
+        return getValue();
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenConstants.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenConstants.java
new file mode 100644
index 000000000000..dce1bd75ec3d
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenConstants.java
@@ -0,0 +1,228 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.io.*;
+
+public interface TokenConstants {
+
+    // Unary Operator Tokens
+    public static final int TUPLUS          = 0x12;
+        public static final int TUMINUS         = 0x13;
+        public static final int TPERCENT        = 0x14;
+        public static final int TPAREN          = 0x15;
+    // Binary Operator Tokens
+    public static final int TADD            = 0x03;
+        public static final int TSUB            = 0x04;
+        public static final int TMUL            = 0x05;
+        public static final int TDIV            = 0x06;
+        public static final int TPOWER          = 0x07;
+        public static final int TCONCAT         = 0x08;
+
+    //Logical operators
+        public static final int TLESS       = 0x09;
+        public static final int TLESSEQUALS = 0x0A;
+    public static final int TEQUALS     = 0x0B;
+        public static final int TGTEQUALS   = 0x0C;
+    public static final int TGREATER    = 0x0D;
+        public static final int TNEQUALS    = 0x0E;
+
+    // Function Operator Tokens
+        public static final int TFUNC           = 0x41;
+        public static final int TFUNCVAR        = 0x42;
+
+    // Constant Operand Tokens
+        public static final int TINT            = 0x1E;
+        public static final int TNUM            = 0x1F;
+    // Operand Tokens
+        public static final int TREF            = 0x44;
+        public static final int TAREA           = 0x25;
+
+    //
+        public static final int TARGSEP         = 0x1001;
+    public static final int TCLOSEPAREN     = 0x1002;
+
+    // Variable argument Functions
+        // Math and Trig
+    public static final int TSUM            = 0x04;
+        public static final int TPRODUCT        = 0xB7;
+        public static final int TSUMIF          = 0x0159;
+        public static final int TLOG            = 0x6D;
+        public static final int TRUNC           = 0xC5;
+        // Financial
+        public static final int TDDB            = 0x90;
+        public static final int TFV             = 0x39;
+        public static final int TIRR            = 0x3E;
+        public static final int TNPER           = 0x3A;
+        public static final int TNPV            = 0x0B;
+        public static final int TPMT            = 0x3B;
+        public static final int TPV             = 0x38;
+        public static final int TRATE           = 0x3C;
+        // Statistical
+        public static final int TAVERAGE        = 0x05;
+        public static final int TCOUNT          = 0x00;
+        public static final int TCOUNTA         = 0xA9;
+        public static final int TMAX            = 0x07 ;
+        public static final int TMIN            = 0x06 ;
+        public static final int TSTDEV          = 0x0C ;
+        public static final int TVAR            = 0x2E ;
+        public static final int TVARP           = 0xC2 ;
+        // Lookup
+        public static final int TCHOOSE         = 0x64 ;
+        public static final int THLOOKUP        = 0x65 ;
+        public static final int TINDEX          = 0x1D ;
+        public static final int TMATCH          = 0x40 ;
+        public static final int TVLOOKUP        = 0x66 ;
+        // Text
+        public static final int TRIGHT          = 0x74 ;
+        public static final int TSUBSTITUTE     = 0x78 ;
+        public static final int TFIND           = 0x7c ;
+        public static final int TLEFT           = 0x73 ;
+        // Logical
+        public static final int TAND            = 0x24 ; // 42
+        public static final int TIF             = 0x01 ; // 42
+        public static final int TOR             = 0x25 ; // 42
+
+    // Fixed argument Functions
+        // Math and Trig
+        public static final int TABS            = 0x18;
+        public static final int TACOS           = 0x63;
+        public static final int TASIN           = 0x62;
+        public static final int TATAN           = 0x12;
+        public static final int TATAN2          = 0x61;
+        public static final int TCOS            = 0x10;
+
+        public static final int TCOUNTIF        = 0x015A;
+        public static final int TDEGREES        = 0x0157;
+        public static final int TEXP            = 0x15;
+        public static final int TFACT           = 0xB8;
+        public static final int TINTE           = 0x19;
+        public static final int TLN             = 0x16;
+
+        public static final int TLOG10          = 0x17;
+        public static final int TMOD            = 0x27;
+        public static final int TPI             = 0x13;
+
+        public static final int TPOWERF         = 0x0151;
+        public static final int TRADIANS        = 0x0156;
+        public static final int TRAND           = 0x3F;
+        public static final int TROUND          = 0x1B;
+        public static final int TSQRT           = 0x14;
+        public static final int TTAN            = 0x11;
+
+        public static final int TSLN            = 0x8E;
+        public static final int TSYD            = 0x8F;
+
+        // Date and Time
+        public static final int TDATE           = 0x41;
+        public static final int TDATEVALUE      = 0x8C;
+        public static final int TDAY            = 0x43;
+        public static final int THOUR           = 0x47;
+        public static final int TMINUTE         = 0x48;
+        public static final int TMONTH          = 0x44;
+        public static final int TNOW            = 0x4A;
+        public static final int TSECOND         = 0x49;
+        public static final int TTIME           = 0x42;
+        public static final int TTIMEVALUE      = 0x8D;
+        public static final int TYEAR           = 0x45;
+        // Statistical
+        public static final int TCOUNTBLANK     = 0x015B ;
+        // lookup
+        public static final int TCOLUMNS        = 0x4D ;
+        public static final int TROWS           = 0x4C ;
+        // Database
+        public static final int TDAVAERAGE      = 0x2A ;
+        public static final int TDCOUNT         = 0x28 ;
+        public static final int TDCOUNTA        = 0xC7 ;
+        public static final int TDGET           = 0xEB ;
+        public static final int TDMAX           = 0x2C ;
+        public static final int TDMIN           = 0x2B ;
+        public static final int TDPRODUCT       = 0xBD ;
+        public static final int TDSTDEV         = 0x2D ;
+        public static final int TDSTDEVP        = 0xC3 ;
+        public static final int TDSUM           = 0x29 ;
+        public static final int TDVAR           = 0x2F ;
+        public static final int TDVARP          = 0xC4 ;
+        // Text
+        public static final int TEXACT          = 0x75 ;
+        public static final int TLEN            = 0x20 ;
+        public static final int TLOWER          = 0x70 ;
+        public static final int TMID            = 0x1F ; // ??????
+        public static final int TPROPER         = 0x72 ;
+        public static final int TREPLACE        = 0x77 ;
+        public static final int TREPT           = 0x1E ;
+        public static final int TT              = 0x82 ;
+        public static final int TRIM            = 0x76 ;
+        public static final int TUPPER          = 0x71 ;
+        public static final int TVALUE          = 0x21 ;
+        // Logical
+        public static final int TFALSE          = 0x23 ;
+        public static final int TNOT            = 0x26 ;
+        public static final int TTRUE           = 0x22 ;
+        // Informational
+        public static final int TERRORTYPE      = 0x05 ;
+        public static final int TISBLANK        = 0x81 ;
+        public static final int TISERR          = 0x7E ;
+        public static final int TISERROR        = 0x03 ;
+        public static final int TISLOGICAL      = 0xC6 ;
+        public static final int TISNA           = 0x02 ;
+        public static final int TISNONTEXT      = 0xBE ;
+        public static final int TISNUMBER       = 0x80 ;
+        public static final int TISTEXT         = 0x7F ;
+        public static final int TN              = 0x83 ;
+        public static final int TNA             = 0x0A ;
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenDecoder.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenDecoder.java
new file mode 100644
index 000000000000..3a71a07c073f
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenDecoder.java
@@ -0,0 +1,336 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.io.*;
+import java.util.Vector;
+
+import org.openoffice.xmerge.util.Debug;
+import org.openoffice.xmerge.util.EndianConverter;
+/**
+ * The TokenDecoder decodes a byte[] to an equivalent <code>String</code>. The only
+ * public method apart from the default constructor is the getTokenVector method.
+ * This method takes an entire formula as a pexcel byte[] and decodes it into
+ * a series of <code>Token</code>s. It adds these to a <code>Vector</code> which
+ * is returned once all the tokens have been decoded. The Decoder supports
+ * the following tokens.<br><br>
+ *
+ * Operands     Floating point's, Cell references (absolute and relative),
+ *              cell ranges<br>
+ * Operators    +,-,*,/,&lt;,&gt;.&lt;=,&gt;=,&lt;&gt;<br>
+ * Functions    All pexcel fixed and varaible argument functions
+ *
+ */
+public class TokenDecoder {
+
+    private TokenFactory tf;
+    private FunctionLookup fl;
+    private OperatorLookup operatorLookup;
+    private OperandLookup operandLookup;
+
+    /**
+     * Default Constructor initializes the <code>TokenFactory</code> for generating
+     * <code>Token</code> and the <code>SymbolLookup</code> for generating
+     * Strings from hex values.
+     */
+    public TokenDecoder() {
+        tf = new TokenFactory();
+        fl = new FunctionLookup();
+        operatorLookup = new OperatorLookup();
+        operandLookup = new OperandLookup();
+    }
+
+    /**
+     * Returns a <code>Vector</code> of <code>Token</code> decoded from a
+     * byte[]. The byte[] is first converted to a
+     * <code>ByteArrayInputStream</code> as this is the easiest way of reading
+     * bytes.
+     *
+     * @param formula A Pocket Excel Formula byte[]
+     * @return A <code>Vector</code> of deoded <code>Token</code>
+     */
+    public Vector getTokenVector(byte[] formula) {
+
+        Vector v = new Vector();
+
+        ByteArrayInputStream bis = new ByteArrayInputStream(formula);
+        int b = 0 ;
+        Token t;
+
+        while (bis.available()!=0)
+        {
+            b = bis.read();
+
+            switch (b) {
+
+                case TokenConstants.TREF :
+                                v.add(readCellRefToken(bis));
+                                Debug.log(Debug.TRACE, "Decoded Cell Reference: " + v.lastElement());
+                                break;
+                case TokenConstants.TAREA :
+                                v.add(readCellAreaRefToken(bis));
+                                Debug.log(Debug.TRACE, "Decoded Cell Area Reference: " + v.lastElement());
+                                break;
+                case TokenConstants.TNUM :
+                                v.add(readNumToken(bis));
+                                Debug.log(Debug.TRACE, "Decoded number : " + v.lastElement());
+                                break;
+                case TokenConstants.TFUNCVAR :
+                                v.add(readFunctionVarToken(bis));
+                                Debug.log(Debug.TRACE, "Decoded variable argument function: " + v.lastElement());
+                                break;
+                case TokenConstants.TFUNC :
+                                v.add(readFunctionToken(bis));
+                                Debug.log(Debug.TRACE, "Decoded function: " + v.lastElement());
+                                break;
+                case TokenConstants.TADD :
+                case TokenConstants.TSUB :
+                case TokenConstants.TMUL :
+                case TokenConstants.TDIV :
+                case TokenConstants.TLESS :
+                case TokenConstants.TLESSEQUALS :
+                case TokenConstants.TEQUALS :
+                case TokenConstants.TGTEQUALS :
+                case TokenConstants.TGREATER :
+                case TokenConstants.TNEQUALS :
+                                v.add(readOperatorToken(b));
+
+                                Debug.log(Debug.TRACE, "Decoded binary operator : " + v.lastElement());
+                                break;
+                default :
+                                Debug.log(Debug.TRACE, "Unrecognized byte : " + b);
+            }
+        }
+        return v;
+    }
+
+    /**
+     * Converts a zero based integer to a char (eg. a=0, b=1).
+     * It assumes the integer is less than 26.
+     *
+     * @param i A 0 based index
+     * @return The equivalent character
+     */
+    private char int2Char(int i) {
+        return (char) ('A' + i);
+    }
+
+    /**
+     * Reads a Cell Reference token from the <code>ByteArrayInputStream</code>
+     *
+     * @param bis The <code>ByteArrayInputStream</code> from which we read the
+     * bytes.
+     * @return The decoded Cell Reference <code>Token</code>
+     */
+    private Token readCellRefToken(ByteArrayInputStream bis) {
+        byte buffer[] = new byte[2];
+        String outputString = new String();
+
+        buffer[0] = (byte) bis.read();
+        buffer[1] = (byte) bis.read();
+        int formulaRow = EndianConverter.readShort(buffer);
+        int relativeFlags = (formulaRow & 0xC000)>>14;
+        formulaRow &= 0x3FFF;
+        int formulaCol = (byte) bis.read();
+
+        outputString = int2CellStr(formulaRow, formulaCol, relativeFlags);
+
+        return (tf.getOperandToken(outputString,"CELL_REFERENCE"));
+    }
+
+    /**
+     * Converts a row and col 0 based index to a spreadsheet cell reference.
+     * It also has a relativeFlags which indicates whether or not the
+     * Cell Reference is relative or absolute (Absolute is denoted with '$')
+     *
+     * 00 = absolute row, absolute col
+     * 01 = absolute row, relative col
+     * 10 = relative row, absolute col
+     * 11 = relative row, relative col
+     *
+     * @param row The cell reference 0 based index to the row
+     * @param col The cell reference 0 based index to the row
+     * @param relativeFlags Flags indicating addressing of row and column
+     * @return A <code>String</code> representing a cell reference
+     */
+    private String int2CellStr(int row, int col, int relativeFlags) {
+       String outputString = "";
+       int firstChar = (col + 1) / 26;
+
+       if((relativeFlags & 1) == 0) {
+           outputString += "$";
+       }
+
+        if(firstChar>0) {
+                int secondChar = (col + 1) % 26;
+                outputString += Character.toString(int2Char(firstChar - 1)) + Character.toString(int2Char(secondChar - 1));
+        } else {
+                outputString += Character.toString(int2Char(col));
+        }
+       if((relativeFlags & 2) == 0) {
+           outputString += "$";
+       }
+       outputString += Integer.toString(row+1);
+       return outputString;
+    }
+
+    /**
+     * Reads a Cell Area Reference (cell range) <code>Token</code> from
+     * the <code>ByteArrayInputStream</code>
+     *
+     * @param bis The <code>ByteArrayInputStream</code> from which we read the
+     * bytes.
+     * @return The equivalent Cell Area Reference (cell range)
+     * <code>Token</code>
+     */
+    private Token readCellAreaRefToken(ByteArrayInputStream bis) {
+        byte buffer[] = new byte[2];
+        int formulaRow1, formulaRow2;
+        int formulaCol1, formulaCol2;
+
+        String outputString = new String();
+
+        buffer[0] = (byte) bis.read();
+        buffer[1] = (byte) bis.read();
+        formulaRow1 = EndianConverter.readShort(buffer);
+        int relativeFlags1 = (formulaRow1 & 0xC000)>>14;
+        formulaRow1 &= 0x3FFF;
+        buffer[0] = (byte) bis.read();
+        buffer[1] = (byte) bis.read();
+        formulaRow2 = EndianConverter.readShort(buffer);
+        int relativeFlags2 = (formulaRow2 & 0xC000)>>14;
+        formulaRow2 &= 0x3FFF;
+
+        formulaCol1 = (byte) bis.read();
+        formulaCol2 = (byte) bis.read();
+
+        outputString = int2CellStr(formulaRow1, formulaCol1, relativeFlags1);
+        outputString += (":" + int2CellStr(formulaRow2, formulaCol2, relativeFlags2));
+
+        return (tf.getOperandToken(outputString,"CELL_AREA_REFERENCE"));
+    }
+
+
+    /**
+     * Reads a Number (floating point) token from the <code>ByteArrayInputStream</code>
+     *
+     * @param bis The <code>ByteArrayInputStream</code> from which we read the
+     * bytes.
+     * @return The decoded Integer <code>Token</code>
+     */
+    private Token readNumToken(ByteArrayInputStream bis) {
+
+        byte numBuffer[] = new byte[8];
+
+        for(int j=0;j<8;j++) {
+                numBuffer[j]=(byte) bis.read();
+        }
+
+        return (tf.getOperandToken(Double.toString(EndianConverter.readDouble(numBuffer)),"NUMBER"));
+    }
+
+    /**
+     * Read an Operator token from the <code>ByteArrayInputStream</code>
+     *
+     * @param b A Pocket Excel number representing an operator.
+     * @return The decoded Operator <code>Token</code>
+     */
+    private Token readOperatorToken(int b) {
+
+        return tf.getOperatorToken(operatorLookup.getStringFromID(b), 2);
+     }
+
+    /**
+     * Read a Function token from the <code>ByteArrayInputStream</code>
+     * This function can have any number of arguments and this number is read
+     * in with the record
+     *
+     * @param bis The <code>ByteArrayInputStream</code> from which we read the
+     * bytes.
+     * @return The decoded variable argument Function <code>Token</code>
+     */
+    private Token readFunctionVarToken(ByteArrayInputStream bis) {
+
+        int numArgs = 0;
+        numArgs = bis.read();
+        byte buffer[] = new byte[2];
+        buffer[0] = (byte) bis.read();
+        buffer[1] = (byte) bis.read();
+        int functionID = EndianConverter.readShort(buffer);
+        return (tf.getFunctionToken(fl.getStringFromID(functionID),numArgs));
+    }
+
+    /**
+     * Read a Function token from the <code>ByteArrayInputStream</code>
+     * This function has a fixed number of arguments which it will get
+     * from <code>FunctionLookup</code>.
+     *
+     * @param bis The <code>ByteArrayInputStream</code> from which we read the
+     * bytes.
+     * @return The decoded fixed argument Function <code>Token</code>
+     */
+    private Token readFunctionToken(ByteArrayInputStream bis) {
+
+        byte buffer[] = new byte[2];
+        buffer[0] = (byte) bis.read();
+        buffer[1] = (byte) bis.read();
+        int functionID = EndianConverter.readShort(buffer);
+        String functionName = fl.getStringFromID(functionID);
+        return (tf.getFunctionToken(functionName,fl.getArgCountFromString(functionName)));
+    }
+
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenEncoder.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenEncoder.java
new file mode 100644
index 000000000000..4e2b4c17e034
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenEncoder.java
@@ -0,0 +1,366 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.io.*;
+import java.util.Vector;
+import java.util.Enumeration;
+
+import org.openoffice.xmerge.util.Debug;
+import org.openoffice.xmerge.util.EndianConverter;
+
+/**
+ * The TokenEncoder encodes a Token to an equivalent pexcel byte[]. The only
+ * public method apart from the default constructor is the getByte method.
+ * This method picks an encoder based onthe Token's type or id field and uses
+ * that encoder to return a byte[] which it returns. This Encoder supports
+ * Operands     Floating point's, Cell references (absolute and relative),
+ *              cell ranges
+ * Operators    +,-,*,/,&lt;,&gt;.&lt;=,&gt;=,&lt;&gt;
+ * Functions    All pexcel fixed and varaible argument functions
+ *
+ */
+public class TokenEncoder {
+
+    FunctionLookup fl;
+    String parseString;
+    int index;
+
+    /**
+     * Default Constructor
+     */
+    public TokenEncoder() {
+        parseString = new String();
+        fl = new FunctionLookup();
+    }
+
+    /**
+     * Return the byte[] equivalent of a <code>Token</code>. The various
+     * encoders return <code>Vector</code> of <code>Byte</code> instead
+     * of byte[] because the number of bytes returned varies with each
+     * <code>Token</code> encoded. After the encoding is finished the Vector
+     * in converted to a byte[].
+     *
+     * @param t The <code>Token</code> to be encoded
+     * @return An equivalent Pocket Excel byte[]
+     */
+    public byte[] getByte(Token t) throws IOException {
+
+        Vector tmpByteArray = null;     // we use this cause we don't know till after
+                                        // the encoding takes place how big the byte [] will be
+
+        if(t.getTokenType()==ParseToken.TOKEN_OPERATOR) {
+            tmpByteArray = OperatorEncoder(t);
+        } else if (t.getTokenType()==ParseToken.TOKEN_FUNCTION_VARIABLE || t.getTokenType()==ParseToken.TOKEN_FUNCTION_FIXED){
+            tmpByteArray = FunctionEncoder(t);
+        } else {                                    // Operands and functions
+            switch(t.getTokenID()) {
+                case TokenConstants.TREF :
+                    tmpByteArray = CellRefEncoder(t);
+                    break;
+                case TokenConstants.TAREA :
+                    tmpByteArray = AreaRefEncoder(t);
+                    break;
+                case TokenConstants.TINT :
+                    tmpByteArray = IntEncoder(t);
+                    break;
+                default :
+                    Debug.log(Debug.ERROR, "Encoder found unrecognized Token");
+            }
+        }
+
+        byte cellRefArray[] = new byte[tmpByteArray.size()];
+        int i = 0;
+        Debug.log(Debug.TRACE, "Token Encoder : ");
+        for(Enumeration e = tmpByteArray.elements();e.hasMoreElements();) {
+            Byte tmpByte = (Byte) e.nextElement();
+            Debug.log(Debug.TRACE, tmpByte + " ");
+            cellRefArray[i] = tmpByte.byteValue();
+            i++;
+        }
+        Debug.log(Debug.TRACE, "");
+        return cellRefArray;
+    }
+
+    /**
+     * An Operator Encoder.
+     *
+     * @param t <code>Token</code> to be encoded
+     * @return A <code>Vector</code> of pexcel <code>Byte</code>
+     */
+    private Vector OperatorEncoder(Token t) {
+
+        Vector tmpByteArray = new Vector();
+        tmpByteArray.add(new Byte((byte)t.getTokenID()));
+        return tmpByteArray;
+    }
+
+
+    /**
+     * An Integer Encoder.
+     *
+     * @param t <code>Token</code> to be encoded
+     * @return A <code>Vector</code> of pexcel <code>Byte</code>
+     */
+    private Vector IntEncoder(Token t) {
+
+        Vector tmpByteArray = new Vector();
+
+        double cellLong = (double) Double.parseDouble(t.getValue());
+        tmpByteArray.add(new Byte((byte)t.getTokenID()));
+        byte[] tempByte = EndianConverter.writeDouble(cellLong);
+        for(int byteIter=0;byteIter<tempByte.length;byteIter++) {
+            tmpByteArray.add(new Byte(tempByte[byteIter]));
+        }
+        return tmpByteArray;
+    }
+
+    /**
+     * Converts a char to an int. It is zero based
+     * so a=0, b=1 etc.
+     *
+     * @param ch the character to be converted
+     * @return -1 if not a character otherwise a 0 based index
+     */
+    private int char2int(char ch) {
+        if(!Character.isLetter(ch))
+            return -1;
+
+        ch = Character.toUpperCase(ch);
+        return ch-'A';
+    }
+
+     /**
+      * Identify letters
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+    private boolean isAlpha(char c) {
+            return(Character.isLetter(c));
+    }
+
+     /**
+      * Identify numbers
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+    private boolean isDigit(char c) {
+            return(Character.isDigit(c));
+    }
+
+     /**
+      * Identify letters or numbers
+     *
+     * @param  c The character which is to be identified
+     * @return A boolean returning the result of the comparison
+      */
+    private boolean isAlphaNum(char c) {
+        return(isAlpha(c) || isDigit(c));
+    }
+
+    /**
+     * Parses a column reference and returns it's integer equivalent. (eg.
+     * A=0, D=3, BA=27)
+     *
+     * @return an 0 based index to a column
+     */
+    private int column() {
+        char ch = parseString.charAt(index);
+        String columnStr = new String();
+        int col = 0;
+
+        while(isAlpha(ch)) {
+            columnStr += ch;
+            index++;
+            ch = parseString.charAt(index);
+        }
+
+        if(columnStr.length()==1) {
+            col = char2int(columnStr.charAt(0));
+        } else if (columnStr.length()==2) {
+            col = char2int(columnStr.charAt(0)) + 1;
+            col = (col*26) + char2int(columnStr.charAt(1));
+        } else {
+            Debug.log(Debug.ERROR, "Invalid Column Reference");
+        }
+
+
+        return col;
+    }
+
+    /**
+     * Parses a column reference and returns it's integer equivalent. (eg.
+     * A=0, D=3, BA=27)
+     *
+     * @return an 0 based index to a column
+     */
+    private int row() {
+        char ch = parseString.charAt(index);
+        String rowStr = new String();
+        int row = 0;
+        boolean status = true;
+
+        do {
+            rowStr += ch;
+            index++;
+            if(index>=parseString.length()) {
+                status = false;
+            } else  {
+                ch = parseString.charAt(index);
+            }
+        } while(isDigit(ch) && status);
+        return Integer.parseInt(rowStr)-1;  // Pexcel uses a 0 based index
+    }
+
+    /**
+     * A Cell Reference Encoder. It supports absolute and relative addressing
+     * but not sheetnames.
+     *
+     * @param t <code>Token</code> to be encoded
+     * @return A <code>Vector</code> of pexcel <code>Byte</code>
+     */
+    private Vector CellRefEncoder(Token t) {
+        Vector tmpByteArray = new Vector();
+        int col = 0, row = 0;
+        int addressing = 0xC000;
+        boolean colAbs = false, rowAbs = false;
+
+        parseString = t.getValue();
+        tmpByteArray.add(new Byte((byte)t.getTokenID()));
+        if(parseString.charAt(index)=='$') {
+            addressing &= 0x8000;
+            index++;
+        }
+        col = column();
+        if(parseString.charAt(index)=='$') {
+            addressing &= 0x4000;
+            index++;
+        }
+        row = row();    // Pexcel uses a 0 based index
+        row |= addressing;
+        tmpByteArray.add(new Byte((byte)row));
+        tmpByteArray.add(new Byte((byte)(row>>8)));
+        tmpByteArray.add(new Byte((byte)col));
+        index = 0;
+        return tmpByteArray;
+    }
+
+    /**
+     * A Cell Range Encoder.
+     *
+     * @param t <code>Token</code> to be encoded
+     * @return A <code>Vector</code> of pexcel <code>Byte</code>
+     */
+    private Vector AreaRefEncoder(Token t) {
+        Vector tmpByteArray = new Vector();
+        int row = 0, col1 = 0, col2 = 0;
+        boolean rowAbs = false, colAbs = false;
+
+        tmpByteArray.add(new Byte((byte)t.getTokenID()));
+        parseString = t.getValue();
+        if(parseString.charAt(index)=='$') {
+            colAbs = true;
+            index++;
+        }
+        col1 =  column();
+        row = row();
+        row |= 0xC000;
+        tmpByteArray.add(new Byte((byte)row));
+        tmpByteArray.add(new Byte((byte)(row>>8)));
+        if(parseString.charAt(index)==':') {
+            index++;
+        } else {
+            Debug.log(Debug.ERROR, "Invalid Cell Range, could not find :");
+        }
+        col2 = column();
+        row = row();
+        row |= 0xC000;
+        tmpByteArray.add(new Byte((byte)row));
+        tmpByteArray.add(new Byte((byte)(row>>8)));
+
+        tmpByteArray.add(new Byte((byte)col1));
+        tmpByteArray.add(new Byte((byte)col2));
+        index = 0;
+        return tmpByteArray;
+    }
+
+    /**
+     * A Function Encoder.
+     *
+     * @param t <code>Token</code> to be encoded
+     * @return A <code>Vector</code> of pexcel <code>Byte</code>
+     */
+    private Vector FunctionEncoder(Token t) {
+        Vector tmpByteArray = new Vector();
+
+        int id = t.getTokenID();
+        if(t.getTokenType()==ParseToken.TOKEN_FUNCTION_VARIABLE) {
+            tmpByteArray.add(new Byte((byte)TokenConstants.TFUNCVAR));
+            tmpByteArray.add(new Byte((byte)t.getNumArgs()));
+        } else {
+            tmpByteArray.add(new Byte((byte)TokenConstants.TFUNC));
+        }
+
+        tmpByteArray.add(new Byte((byte)id));
+        tmpByteArray.add(new Byte((byte)(id>>8)));
+        return tmpByteArray;
+    }
+
+
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenFactory.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenFactory.java
new file mode 100644
index 000000000000..cc26addea904
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/TokenFactory.java
@@ -0,0 +1,140 @@
+/************************************************************************
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+import java.io.*;
+import java.util.Vector;
+import java.util.Enumeration;
+
+import org.openoffice.xmerge.util.Debug;
+
+/**
+ * This is the Factory class responsible for creating a <code>Token</code>.
+ * It has three methods for returning three different types of Tokens
+ * (Operator, Operand and Function).
+ * This utility class is used by either the <code>FormulaParser</code> or the
+ * <code>FormulaDecoder</code>.
+ */
+public class TokenFactory {
+
+    private OperatorLookup operatorLookup;
+    private OperandLookup operandLookup;
+    private FunctionLookup fl;
+
+    /**
+     * Default Constructor
+     */
+    public TokenFactory() {
+        operatorLookup = new OperatorLookup();
+        operandLookup = new OperandLookup();
+        fl = new FunctionLookup();
+    }
+
+    /**
+     * The Factory method for creating function Tokens
+     *
+     * @return The created <code>Token</code>
+     */
+    public Token getFunctionToken(String s, int args) {
+        Token t = null;
+        // We will have to fix this later to include fixed function tokens
+        // Also will need to handle errors where functions names are incorrect???
+        try {
+            t = new Token(s, ParseToken.TOKEN_FUNCTION_VARIABLE, fl.getIDFromString(s), args);
+        } catch (UnsupportedFunctionException eFn) {
+
+            Debug.log(Debug.ERROR, eFn.getMessage());
+        }
+        return t;
+    }
+
+    /**
+     * The Factory method for creating operator Tokens
+     *
+     * @return The created <code>Token</code>
+     */
+    public Token getOperatorToken(String s, int args) {
+
+        Token t = null;
+
+        if(args==1) {
+            if(s.equals("+")) {
+                t = new Token(s, ParseToken.TOKEN_OPERATOR, operatorLookup.getIDFromString("UNARY_PLUS"), args);
+            } else if (s.equals("-")) {
+                t = new Token(s, ParseToken.TOKEN_OPERATOR, operatorLookup.getIDFromString("UNARY_MINUS"), args);
+            } else {
+                t = new Token(s, ParseToken.TOKEN_OPERATOR, operatorLookup.getIDFromString(s), args);
+            }
+        } else {
+            t = new Token(s, ParseToken.TOKEN_OPERATOR, operatorLookup.getIDFromString(s), args);
+        }
+        return t;
+    }
+
+    /**
+     * The Factory method for creating Operand Tokens
+     *
+     * @return The created <code>Token</code>
+     */
+    public Token getOperandToken(String s, String type) {
+        Token t;
+
+        t = new Token(s, ParseToken.TOKEN_OPERAND, operandLookup.getIDFromString(type), 0);
+
+        return t;
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/UnsupportedFunctionException.java b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/UnsupportedFunctionException.java
new file mode 100644
index 000000000000..4977ea395626
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/UnsupportedFunctionException.java
@@ -0,0 +1,71 @@
+/************************************************************************
+ *
+ *  UnsupportedFunctionException.java
+ *
+ *  The Contents of this file are made available subject to the terms of
+ *  either of the following licenses
+ *
+ *         - GNU Lesser General Public License Version 2.1
+ *         - Sun Industry Standards Source License Version 1.1
+ *
+ *  Sun Microsystems Inc., October, 2000
+ *
+ *  GNU Lesser General Public License Version 2.1
+ *  =============================================
+ *  Copyright 2000 by Sun Microsystems, Inc.
+ *  901 San Antonio Road, Palo Alto, CA 94303, USA
+ *
+ *  This library is free software; you can redistribute it and/or
+ *  modify it under the terms of the GNU Lesser General Public
+ *  License version 2.1, as published by the Free Software Foundation.
+ *
+ *  This library is distributed in the hope that it will be useful,
+ *  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ *  Lesser General Public License for more details.
+ *
+ *  You should have received a copy of the GNU Lesser General Public
+ *  License along with this library; if not, write to the Free Software
+ *  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ *  MA  02111-1307  USA
+ *
+ *
+ *  Sun Industry Standards Source License Version 1.1
+ *  =================================================
+ *  The contents of this file are subject to the Sun Industry Standards
+ *  Source License Version 1.1 (the "License"); You may not use this file
+ *  except in compliance with the License. You may obtain a copy of the
+ *  License at http://www.openoffice.org/license.html.
+ *
+ *  Software provided under this License is provided on an "AS IS" basis,
+ *  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ *  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ *  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ *  See the License for the specific provisions governing your rights and
+ *  obligations concerning the Software.
+ *
+ *  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ *
+ *  Copyright: 2001 by Sun Microsystems, Inc.
+ *
+ *  All Rights Reserved.
+ *
+ *  Contributor(s): _______________________________________
+ *
+ *
+ ************************************************************************/
+
+
+package org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula;
+
+/*
+ * Exception thrown when a function specified in a calc formula has no equivalent in Pocket Excel
+ *
+ * @author : Mike Hayes
+ */
+
+public class UnsupportedFunctionException extends Exception {
+    UnsupportedFunctionException(String message) {
+        super(message);
+    }
+}
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/build.xml b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/build.xml
new file mode 100644
index 000000000000..ec303abb5cce
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/build.xml
@@ -0,0 +1,168 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<!--
+ #  The Contents of this file are made available subject to the terms of
+ #  either of the following licenses
+ #
+ #         - GNU Lesser General Public License Version 2.1
+ #         - Sun Industry Standards Source License Version 1.1
+ #
+ #  Sun Microsystems Inc., October, 2000
+ #
+ #  GNU Lesser General Public License Version 2.1
+ #  =============================================
+ #  Copyright 2000 by Sun Microsystems, Inc.
+ #  901 San Antonio Road, Palo Alto, CA 94303, USA
+ #
+ #  This library is free software; you can redistribute it and/or
+ #  modify it under the terms of the GNU Lesser General Public
+ #  License version 2.1, as published by the Free Software Foundation.
+ #
+ #  This library is distributed in the hope that it will be useful,
+ #  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ #  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ #  Lesser General Public License for more details.
+ #
+ #  You should have received a copy of the GNU Lesser General Public
+ #  License along with this library; if not, write to the Free Software
+ #  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ #  MA  02111-1307  USA
+ #
+ #
+ #  Sun Industry Standards Source License Version 1.1
+ #  =================================================
+ #  The contents of this file are subject to the Sun Industry Standards
+ #  Source License Version 1.1 (the "License"); You may not use this file
+ #  except in compliance with the License. You may obtain a copy of the
+ #  License at http://www.openoffice.org/license.html.
+ #
+ #  Software provided under this License is provided on an "AS IS" basis,
+ #  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ #  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ #  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ #  See the License for the specific provisions governing your rights and
+ #  obligations concerning the Software.
+ #
+ #  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ #
+ #  Copyright: 2000 by Sun Microsystems, Inc.
+ #
+ #  All Rights Reserved.
+ #
+ #  Contributor(s): _______________________________________
+ #
+ #
+ -->
+<project name="xmrg_jooxcxspr_formula" default="main" basedir=".">
+
+    <!-- ================================================================= -->
+    <!-- settings                                                          -->
+    <!-- ================================================================= -->
+
+    <!-- project prefix, used for targets and build.lst  -->
+    <property name="prj.prefix" value="xmrg"/>
+
+    <!-- name of this sub target used in recursive builds -->
+    <property name="target" value="xmrg_jooxcxspr_formula"/>
+
+    <!-- relative path to project directory -->
+    <property name="prj" value="../../../../../../../../../.."/>
+
+    <!-- start of java source code package structure -->
+    <property name="java.dir" value="${prj}/java"/>
+
+    <!-- path component for current java package -->
+    <property name="package"
+              value="org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula"/>
+
+    <!-- define how to handle CLASSPATH environment -->
+    <property name="build.sysclasspath" value="ignore"/>
+
+    <!-- classpath settings for javac tasks -->
+    <path id="classpath">
+        <pathelement location="${build.class}"/>
+        <pathelement location="${solar.jar}/parser.jar"/>
+        <pathelement location="${solar.jar}/jaxp.jar"/>
+    </path>
+
+    <!-- set wether we want to compile with or without deprecation -->
+    <property name="deprecation" value="on"/>
+
+    <!-- ================================================================= -->
+    <!--  solar build environment targets                                  -->
+    <!-- ================================================================= -->
+
+    <target name="build_dir" unless="build.dir">
+        <property name="build.dir" value="${out}"/>
+    </target>
+
+    <target name="solar" depends="build_dir" if="solar.update">
+        <property name="solar.properties"
+                  value="${solar.bin}/solar.properties"/>
+    </target>
+
+    <target name="init" depends="solar">
+        <property name="build.compiler" value="classic"/>
+        <property file="${solar.properties}"/>
+        <property file="${build.dir}/class/solar.properties"/>
+    </target>
+
+    <target name="info">
+        <echo message="--------------------"/>
+        <echo message="${target}"/>
+        <echo message="--------------------"/>
+    </target>
+
+
+    <!-- ================================================================= -->
+    <!-- custom targets                                                    -->
+    <!-- ================================================================= -->
+
+    <!-- the main target, called in recursive builds -->
+    <target name="main" depends="info,prepare,compile"/>
+
+    <!-- prepare output directories -->
+    <target name="prepare" depends="init" if="build.class">
+        <mkdir dir="${build.dir}"/>
+        <mkdir dir="${build.class}"/>
+    </target>
+
+    <!-- compile java sources in ${package} -->
+    <target name="compile" depends="prepare" if="build.class">
+        <javac srcdir="${java.dir}"
+               destdir="${build.class}"
+               debug="${debug}"
+               deprecation="${deprecation}"
+               optimize="${optimize}">
+            <classpath refid="classpath"/>
+            <include name="${package}/FormulaCompiler.java"/>
+            <include name="${package}/FormulaHelper.java"/>
+            <include name="${package}/FormulaParser.java"/>
+            <include name="${package}/FormulaParsingException.java"/>
+            <include name="${package}/FunctionLookup.java"/>
+            <include name="${package}/OperandLookup.java"/>
+            <include name="${package}/Operatorookup.java"/>
+            <include name="${package}/ParseToken.java"/>
+            <include name="${package}/PrecedenceTable.java"/>
+            <include name="${package}/SymbolLookup.java"/>
+            <include name="${package}/Token.java"/>
+            <include name="${package}/TokenConstants.java"/>
+            <include name="${package}/TokenDecoder.java"/>
+            <include name="${package}/TokenEncoder.java"/>
+            <include name="${package}/TokenFactory.java"/>
+            <include name="${package}/UnsupportedFunctionException.java"/>
+        </javac>
+    </target>
+
+    <!-- clean up -->
+    <target name="clean" depends="prepare">
+        <delete includeEmptyDirs="true">
+            <fileset dir="${build.class}">
+                <patternset>
+                    <include name="${package}/*.class"/>
+                </patternset>
+            </fileset>
+        </delete>
+    </target>
+
+</project>
+
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/makefile.mk b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/makefile.mk
new file mode 100644
index 000000000000..094ad28f7360
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/makefile.mk
@@ -0,0 +1,59 @@
+#***************************************************************************
+#
+#  The Contents of this file are made available subject to the terms of
+#  either of the following licenses
+#
+#         - GNU Lesser General Public License Version 2.1
+#         - Sun Industry Standards Source License Version 1.1
+#
+#  Sun Microsystems Inc., October, 2000
+#
+#  GNU Lesser General Public License Version 2.1
+#  =============================================
+#  Copyright 2000 by Sun Microsystems, Inc.
+#  901 San Antonio Road, Palo Alto, CA 94303, USA
+#
+#  This library is free software; you can redistribute it and/or
+#  modify it under the terms of the GNU Lesser General Public
+#  License version 2.1, as published by the Free Software Foundation.
+#
+#  This library is distributed in the hope that it will be useful,
+#  but WITHOUT ANY WARRANTY; without even the implied warranty of
+#  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+#  Lesser General Public License for more details.
+#
+#  You should have received a copy of the GNU Lesser General Public
+#  License along with this library; if not, write to the Free Software
+#  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+#  MA  02111-1307  USA
+#
+#
+#  Sun Industry Standards Source License Version 1.1
+#  =================================================
+#  The contents of this file are subject to the Sun Industry Standards
+#  Source License Version 1.1 (the "License"); You may not use this file
+#  except in compliance with the License. You may obtain a copy of the
+#  License at http://www.openoffice.org/license.html.
+#
+#  Software provided under this License is provided on an "AS IS" basis,
+#  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+#  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+#  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+#  See the License for the specific provisions governing your rights and
+#  obligations concerning the Software.
+#
+#  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+#
+#  Copyright: 2000 by Sun Microsystems, Inc.
+#
+#  All Rights Reserved.
+#
+#  Contributor(s): _______________________________________
+#
+#***************************************************************************
+
+TARGET=xmrg_jooxcxs_pexcel
+PRJ=../../../../../../../../..
+
+.INCLUDE : ant.mk
+ALLTAR: ANTBUILD
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/package.html b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/package.html
new file mode 100644
index 000000000000..73ace0e19743
--- /dev/null
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/formula/package.html
@@ -0,0 +1,67 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2 Final//EN">
+<html>
+<head>
+ <!--
+ #  The Contents of this file are made available subject to the terms of
+ #  either of the following licenses
+ #
+ #         - GNU Lesser General Public License Version 2.1
+ #         - Sun Industry Standards Source License Version 1.1
+ #
+ #  Sun Microsystems Inc., October, 2000
+ #
+ #  GNU Lesser General Public License Version 2.1
+ #  =============================================
+ #  Copyright 2000 by Sun Microsystems, Inc.
+ #  901 San Antonio Road, Palo Alto, CA 94303, USA
+ #
+ #  This library is free software; you can redistribute it and/or
+ #  modify it under the terms of the GNU Lesser General Public
+ #  License version 2.1, as published by the Free Software Foundation.
+ #
+ #  This library is distributed in the hope that it will be useful,
+ #  but WITHOUT ANY WARRANTY; without even the implied warranty of
+ #  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+ #  Lesser General Public License for more details.
+ #
+ #  You should have received a copy of the GNU Lesser General Public
+ #  License along with this library; if not, write to the Free Software
+ #  Foundation, Inc., 59 Temple Place, Suite 330, Boston,
+ #  MA  02111-1307  USA
+ #
+ #
+ #  Sun Industry Standards Source License Version 1.1
+ #  =================================================
+ #  The contents of this file are subject to the Sun Industry Standards
+ #  Source License Version 1.1 (the "License"); You may not use this file
+ #  except in compliance with the License. You may obtain a copy of the
+ #  License at http://www.openoffice.org/license.html.
+ #
+ #  Software provided under this License is provided on an "AS IS" basis,
+ #  WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING,
+ #  WITHOUT LIMITATION, WARRANTIES THAT THE SOFTWARE IS FREE OF DEFECTS,
+ #  MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE, OR NON-INFRINGING.
+ #  See the License for the specific provisions governing your rights and
+ #  obligations concerning the Software.
+ #
+ #  The Initial Developer of the Original Code is: Sun Microsystems, Inc.
+ #
+ #  Copyright: 2000 by Sun Microsystems, Inc.
+ #
+ #  All Rights Reserved.
+ #
+ #  Contributor(s): _______________________________________
+ #
+ #
+ -->
+
+  <title>org.openoffice.xmerge.converter.xml.sxc.pexcel.records.formula package</title>
+   
+</head>
+  <body bgcolor="white">
+
+<p> This package contains the classes necessary for converting pexcel formula
+to and from StarCalc Formula.</p>
+
+</body>
+</html>
diff --git a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/package.html b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/package.html
index 7f13267a1d7c..de93f03c361c 100644
--- a/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/package.html
+++ b/xmerge/java/org/openoffice/xmerge/converter/xml/sxc/pexcel/records/package.html
@@ -55,7 +55,7 @@
  #
  -->
 
-  <title>org.openoffice.xmerge.converter.xml.sxc.pexcel.Records package</title>
+  <title>org.openoffice.xmerge.converter.xml.sxc.pexcel.records package</title>
    
 </head>
   <body bgcolor="white">
diff --git a/xmerge/util/build.xml b/xmerge/util/build.xml
index a27c82d08aa6..511d72bdd9e1 100644
--- a/xmerge/util/build.xml
+++ b/xmerge/util/build.xml
@@ -184,7 +184,8 @@
         <jar jarfile="${build.class}/${jarname5}.jar"
              basedir="${build.class}">
             <include name="${pexcel}/**"/>
-            <include name="${pexcel}/Records/**"/>
+            <include name="${pexcel}/records/**"/>
+            <include name="${pexcel}/records/formula/**"/>
             <metainf dir="${java.dir}/${pexcel}" includes="converter.xml"/>
         </jar>
     </target>