Yes, but it can be setup "like" a database, if someone maximizes it with VBA. In fact, all computer file structures are based on the same methodology in addition to a file server (hos posh) with some more effective than others. Therefore, many things apply the database methodology but with varying degrees of success when it comes to managing relationships between records, which is the only thing databases are uniquely designed for with high degree of confidence IF the user normalizes their data effectively, which does not mean always normalizing to nth normal form.
