1. Start Excel and open your first file.

2. Launch a second instance of Excel by double-clicking its shortcut icon on your desktop, or by clicking “Start | All Programs | Microsoft Office | Microsoft Excel 2007.” Launching the second file by double-clicking its icon will open the file in the first Excel instance instead, so you must run a second copy of the program first.

3. Click “File,” “Open” and browse to your second Excel file.

4. Double-click the file to open it. Repeat the steps for each new file you’d like to open in its own window.