Symptoms
Consider the following scenario:
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You enable the Share Workbook option for an .xlsx workbook on a Microsoft Excel 2010 client computer.
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You move the workbook to a network share location that differs from the location of the client computer.
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You create many custom views for the workbook.
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You open the file from the network share location, or you save the file to the network share location.
In this scenario, you experience slow performance in Excel 2010.
Workaround
To work around this issue, delete the custom views that you do not need. Then, clear the Print settings check box under the Include in personal view heading in the Share Workbook dialog box. Or, use Excel Services and Microsoft SharePoint instead of the Share Workbook option.
More Information
For more information about how to create, apply, or delete a custom view, go to the following Microsoft website:
Status
Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.