2.1.678 Part 1 Section 18.4.12, t (Text)

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a.   The standard makes no mention of an xml:space attribute.

Excel uses this attribute to specify, using the W3C space preservation rules, how white space should be handled for the element's contents; its allowed values are defined by the XML 1.0 specification.

b.   The standard places no restrictions on the length of the value of the t element.

Excel restricts the value of this element to 32767 characters.