Web Reference: To use the LET function in Excel, you define pairs of names and associated values, and a calculation that uses them all. You must define at least one name/value pair (a variable), and LET supports up to 126. Dec 11, 2025 · The Excel LET function lets you define named variables in a formula. There are two primary reasons you might want to do this: (1) to improve performance by eliminating redundant calculations and (2) to make more complex formulas easier to read and write. In this article, I will explain how the LET function works with a few simple examples and then show you scenarios where it can be used to simplify complex formulas.
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