How to open a new blank work book?

Open a new, blank workbook

1. Click Microsoft Office Button , and then click New.
2. Under Templates, make sure that Blank and recent is selected, and then under Blank and recent in the right pane, double-click Blank Workbook.

Source : http://office.microsoft.com/en-001/excel-help/create-a-new-workbook-HP010021538.aspx#BMblankworkbook