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With two workbooks open, select one and go to the Window tab on the toolbar.
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Select Tile window to the Left of Screen (or to the right of the screen).
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When you see a preview of the other workbook, select it and the two will display in a split screen.
Viewing screens side by side isn't currently possible in Excel for the web. You can, however, view screens side by side in the Excel desktop app.
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To open the desktop app, at the top of the ribbon, select Editing > Open in Desktop App.
Don't have the Excel desktop app? Try or buy Microsoft 365.