The file format would permit up to 255-character worksheet names, but if the Excel UI doesn't want you exceeding 31 characters, don't try to go beyond 31. App's full of weird undocumented limits and quirks, and feeding it files that are within spec but not within the range of things the testers would have tested usually causes REALLY strange behavior. (Personal favorite example: using the Excel 4.0 bytecode for an if() function, in a file with an Excel 97-style stringtable, disabled the toolbar button for bold in Excel 97.)