No, this function is done right from the Excel menu. If you click EDIT in
the menu and the LINKS option is grayed out, it means that you're in a
workbook that does not have any external links. If there are links and you
click EDIT/LINKS, a dialog box is displayed with a list of 1 or more
workbooks that the current workbook is linked to. You select the workbook
you wish remove the link to and the command button on the right side of the
dialog box that says BREAK LINK is what you click to remove the selected link
from the current workbook. You then get a warning that states something to
the effect that you might want to make a backup before removing links as all
existing links are converted to their currently displayed values.
Absolutely none of the above is VBA generated or related, this is strictly a
default Excel menu operation.