In a broad answer, yes. As a database is defined as simply being a storage of
information, usually in table form, XL is very good at doing this. Granted,
Access is better at linking multiple tables together, but via formulas &
macros you can do quite a bit with just XL.
Now sure what you mean by "how?" as you would simply create a header row
usually, and then start inputting your data as needed/desired.
