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There is no simple answer to that question. Excel has hundreds of functions. Some are used very frequently, like the the SUM function, so that could be the most useful. Then there are others that are very powerful, like the IF function, which enables Excel to make decisions. It is very useful. A lot of users have specialised areas that they work in, so they might make use of functions in a particular category, like the financial functions. For those users, functions in those categories might be very useful. A lot of formulas have a combination of functions, and lots of functions work together with other ones. So it is very hard to pick a single function and say it is the most useful, as there are lots of opinions.

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