> No wonder no-one can find that! What on earth possessed the developers to
> put it under FORMULAS?
It makes perfect sense, to me at least, to put it in the Formulas section.
Not only does the R1C1 setting control how column headers are displayed, but
it more importantly controls how you must enter cell reference in formulas.
If R1C1 is enabled, you would use a formula like
=SUM(R1C1:R3C2)
rather than
=SUM(A1:B3)
to sum a range. The setting's biggest impact is on formula entry so it quite
rightly belongs in the Formula section of the Options dialog.

Signature
Cordially,
Chip Pearson
Microsoft MVP - Excel
Pearson Software Consulting
www.cpearson.com
(email on the web site)
>> Click on the Office button (the big round button in the upper left), and
>> click "Excel Options" at the bottom of dialog. There, choose "Formulas"
>> on the left and then uncheck the "R1C1 Reference Style" setting.
>
> No wonder no-one can find that! What on earth possessed the developers to
> put it under FORMULAS?