Tip submitted by: Judy Cocking,
Go to START Menu, open a copy of Excell.
It will open on one of your monitors. It does not matter which one.
Now, open a second copy of Excell the same way.
(DO NOT DOUBLECLICK A FILE NAME TO OPEN EXCELL!)
The second will open directly on top of the first one.,
but there will be two Excell icons in the task bar.
Drag the top one to the other screen.
You can now open two searate files on each of the windows.