When you perform a calculation in Excel 2007, the following behavior occurs:
• The result of the calculation is a number from 65534.99999999995 to 65535. The calculation is performed correctly. However, the result is incorrectly shown as 100000.
Either way, Microsoft has posted a fix for the math error including articles on how to install the fix. When the first service pack for Office 2007 is released, this will be one of the included fixes. This is being released in an usual fashion, outside of Microsoft's regular patch cycle