I am trying to create an access database from an excel spreadsheet.  My boss wants to know what are the benefits for creating different tables instead of one.  What should I tell him?

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Reply from Alex Hedley:

Having each table represent a collection of things makes it easier to maintain.

Say you have a user that is mentioned multiple times and they change their name.
You would only need to change it once in the UserT and it would change everywhere else.
If not you would have to change it in every record it appears elsewhere.