diff --git a/src/java/org/apache/poi/hssf/record/RecordFactory.java b/src/java/org/apache/poi/hssf/record/RecordFactory.java
index 08fc121ca3..6beca36d25 100644
--- a/src/java/org/apache/poi/hssf/record/RecordFactory.java
+++ b/src/java/org/apache/poi/hssf/record/RecordFactory.java
@@ -136,7 +136,6 @@ public class RecordFactory
 
         try
         {
-            long  offset  = 0;
             short rectype = 0;
 
             do
@@ -148,7 +147,6 @@ public class RecordFactory
                     byte[] data    = new byte[ ( int ) recsize ];
 
                     in.read(data);
-                    offset += 4 + recsize;
                     Record[] recs = createRecord(rectype, recsize,
                                                  data);   // handle MulRK records