Abstract: An improved intermediate spreadsheet structure for representing n-dimensional spreadsheets being interchanged among spreadsheet programs. The intermediate spreadsheet structure represents a spreadsheet as a set of nested segments. Each non-empty cell of the spreadsheet is represented by a cell segment. All of the cells belonging to a first-dimensional element of the spreadsheet such as a row are contained in a vector segment representing the row; All of the vector segments representing elements of a second-dimensional element such as a matrix are contained in a vector segment representing the second-dimensional element. The same type of nesting is used with all higher-dimensional elements. Each segment further contains descriptors which define certain aspects of the segment's content. The cell segments may further contain an expression control and descriptors belonging to the expression control which define an expression.