diff --git a/src/java/org/apache/poi/hssf/record/aggregates/FormulaRecordAggregate.java b/src/java/org/apache/poi/hssf/record/aggregates/FormulaRecordAggregate.java
new file mode 100644
index 0000000000..dd96a51948
--- /dev/null
+++ b/src/java/org/apache/poi/hssf/record/aggregates/FormulaRecordAggregate.java
@@ -0,0 +1,210 @@
+/* ====================================================================
+ * The Apache Software License, Version 1.1
+ *
+ * Copyright (c) 2002 The Apache Software Foundation.  All rights
+ * reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ * 1. Redistributions of source code must retain the above copyright
+ *    notice, this list of conditions and the following disclaimer.
+ *
+ * 2. Redistributions in binary form must reproduce the above copyright
+ *    notice, this list of conditions and the following disclaimer in
+ *    the documentation and/or other materials provided with the
+ *    distribution.
+ *
+ * 3. The end-user documentation included with the redistribution,
+ *    if any, must include the following acknowledgment:
+ *       "This product includes software developed by the
+ *        Apache Software Foundation (http://www.apache.org/)."
+ *    Alternately, this acknowledgment may appear in the software itself,
+ *    if and wherever such third-party acknowledgments normally appear.
+ *
+ * 4. The names "Apache" and "Apache Software Foundation" and
+ *    "Apache POI" must not be used to endorse or promote products
+ *    derived from this software without prior written permission. For
+ *    written permission, please contact apache@apache.org.
+ *
+ * 5. Products derived from this software may not be called "Apache",
+ *    "Apache POI", nor may "Apache" appear in their name, without
+ *    prior written permission of the Apache Software Foundation.
+ *
+ * THIS SOFTWARE IS PROVIDED ``AS IS'' AND ANY EXPRESSED OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES
+ * OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE
+ * DISCLAIMED.  IN NO EVENT SHALL THE APACHE SOFTWARE FOUNDATION OR
+ * ITS CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+ * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+ * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF
+ * USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND
+ * ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY,
+ * OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT
+ * OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
+ * SUCH DAMAGE.
+ * ====================================================================
+ *
+ * This software consists of voluntary contributions made by many
+ * individuals on behalf of the Apache Software Foundation.  For more
+ * information on the Apache Software Foundation, please see
+ * <http://www.apache.org/>.
+ */
+
+package org.apache.poi.hssf.record.aggregates;
+
+import org.apache.poi.hssf.record.*;
+
+/**
+ * The formula record aggregate is used to join together the formula record and it's
+ * (optional) string record.
+ *
+ * @author Glen Stampoultzis (glens at apache.org)
+ */
+public class FormulaRecordAggregate
+        extends Record
+        implements CellValueRecordInterface, Comparable
+{
+    public final static short sid       = -2000;
+
+    private FormulaRecord formulaRecord;
+    private StringRecord stringRecord;
+
+    public FormulaRecordAggregate( FormulaRecord formulaRecord, StringRecord stringRecord )
+    {
+        this.formulaRecord = formulaRecord;
+        this.stringRecord = stringRecord;
+    }
+
+
+
+    protected void validateSid( short id )
+    {
+    }
+
+    protected void fillFields( byte[] data, short size, int offset )
+    {
+    }
+
+    /**
+     * called by the class that is responsible for writing this sucker.
+     * Subclasses should implement this so that their data is passed back in a
+     * byte array.
+     *
+     * @param offset to begin writing at
+     * @param data byte array containing instance data
+     * @return number of bytes written
+     */
+
+    public int serialize( int offset, byte[] data )
+    {
+        int pos = offset;
+        pos += formulaRecord.serialize(pos, data);
+        if (stringRecord != null)
+        {
+            pos += stringRecord.serialize(pos, data);
+        }
+        return pos - offset;
+    }
+
+    /**
+     * gives the current serialized size of the record. Should include the sid and reclength (4 bytes).
+     */
+    public int getRecordSize()
+    {
+        int size = formulaRecord.getRecordSize() + (stringRecord == null ? 0 : stringRecord.getRecordSize());
+        return size;
+    }
+
+
+    /**
+     * return the non static version of the id for this record.
+     */
+    public short getSid()
+    {
+        return sid;
+    }
+
+    public void setStringRecord( StringRecord stringRecord )
+    {
+        this.stringRecord = stringRecord;
+    }
+
+    public void setFormulaRecord( FormulaRecord formulaRecord )
+    {
+        this.formulaRecord = formulaRecord;
+    }
+
+    public FormulaRecord getFormulaRecord()
+    {
+        return formulaRecord;
+    }
+
+    public StringRecord getStringRecord()
+    {
+        return stringRecord;
+    }
+
+    public boolean isEqual(CellValueRecordInterface i)
+    {
+        return formulaRecord.isEqual( i );
+    }
+
+    public boolean isAfter(CellValueRecordInterface i)
+    {
+        return formulaRecord.isAfter( i );
+    }
+
+    public boolean isBefore(CellValueRecordInterface i)
+    {
+        return formulaRecord.isBefore( i );
+    }
+
+    public short getXFIndex()
+    {
+        return formulaRecord.getXFIndex();
+    }
+
+    public void setXFIndex(short xf)
+    {
+        formulaRecord.setXFIndex( xf );
+    }
+
+    public void setColumn(short col)
+    {
+        formulaRecord.setColumn( col );
+    }
+
+    public void setRow(int row)
+    {
+        formulaRecord.setRow( row );
+    }
+
+    public short getColumn()
+    {
+        return formulaRecord.getColumn();
+    }
+
+    public int getRow()
+    {
+        return formulaRecord.getRow();
+    }
+
+    public int compareTo(Object o)
+    {
+        return formulaRecord.compareTo( o );
+    }
+
+    public boolean equals(Object obj)
+    {
+        return formulaRecord.equals( obj );
+    }
+
+    public String toString()
+    {
+        return formulaRecord.toString();
+    }
+
+
+}