It's different in that the instructions for formatting etc are in different places on the screen - when I upgraded at home from 2007, it took me quite a while to find where all the instructions now sit (and I use Excel a lot). I still find that a lot of people can't open 2010 if they are still on earlier versions, so most of the time I work on 2010 but save it as an earlier version so it can easily be emailed to others when I need to.