...what Kees suggested, configure the system (at Folder Options) to open files with their own windows. If you then reduce the sizes of the windows of the two separate Excel files, you can resize and slide them into position.
However, "tile windows" mentioned above will do that automatically whether you have configured files to open in the same window or separate windows. This works with "windows" generally: Internet Explorer and Firefox side by side, a received e-mail and its reply, MS Word side by side with a web page for reference when writing the term paper, etc.
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