This is one of those things that drives you nuts when you need it.

Sometimes (especially with dual monitors) it is easier to open two instances of Excel rather than place 2 worksheets into the same window (it used to do it in earlier versions)

Solution 1

Open excel first (from the start menu) then in that instance open the excel file (or drag from Windows explorer into it)

Solution 2

Add a right click to Windows explorer

http://www.vadriano.com/excel-vb/2007/04/12/how-to-open-excel-files-in-a-new-application-instance/

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