Those five below appear frequently / daily on my screen, not only to see what's new (some of them seem to be MS insiders) but also to find useful tips, tricks or follow on threads.
John Walkenbachs Blog on The Spreadsheet Page

John Walkenbach is known as one of Americas "gurus" on Microsoft Excel. His perennial Excel standard work, the "Excel Bible" is now updated for the 2007 version and this book consistently ranges place two on Amazon's hitlist for Excel and Spreadsheet books. Besides the tips and tricks he shares with the web community he always posts interesting articles or funny things on his blog as a Office professional. Look out for the spreadsheet barbecue grill :-)
Excel Tips on Mr. Excel

Mr. Excel - aka as Bill Jelen - is one of the main sources when it comes to short and impacting Excel tips. His daily video podcast is one of my top downloads for the iPod. There are always interesting things to discover, not only on his tips but also on the forums with an unbelievable amount of posts (nearly 2.000.000 in >380.000 threads). The only thing I don't like is that his blog is only updated unfrequently. But as Bill and his staff are very engaged in the community this place is definitely a GO-TO.
ASAP Utilities Website and Blog

If you don't know the free ASAP Utilities for MSXL you are definitely missing something. They are a range of tools that will be implemented in Excel as an add-on. The functionalities range from adding table sheets on the fly to transposing data or importing data from a csv-file. Product related news e. g. on updates or tips and tricks how to use the various tools are posted on the blog. ASAP Utilities are definitely a must-have add-on for MSXL.
Contextures

On Debra Dalgeish's weblog, a Microsoft Most Valuable Professional (MVP), you find a treasure chest full of tipps and tricks most of the focussed on the medium to advanced knowledge Excel user. Debra wrote several books focussing on specific topics like "Beginning Pivot Tables in Excel 2007" or the "Excel Pivot Tables Recipe Book". She and her company are located in Ontario, Canada from where she is always willing to interact with users or commenters on her weblog.
Daily Dose of Excel

Dick Kusleika, who is also a Microsoft MVP started his website to store answers and repeatedly asked questions in newsgroups (as stated in the about section of his blog). He and his co-authors have a strong focus on VBA and mathematical problems and formulas, as you can see on the screenshot (Euler Problem 100). He of course has several other categories, where you can learn to draw a simple Gantt chart for example or such strange things like games in / with MSXL.
Conclusion
Hopefully you like this little Top 5 which are of course only my personal and subjective highlights. I would be happy, if you would post other websites related to Excel in the comments.
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Comments
glad I could help and thank you for your comment. If you had to choose only one of them, I definitely would recommend Mr.Excel (second one).
Sorry that I can only help on Excel now *g* but I try to do my best to gather all the other knowledge out there
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