diff --git a/src/java/org/apache/poi/hssf/model/Sheet.java b/src/java/org/apache/poi/hssf/model/Sheet.java
index 6efa15a60..9da978aa9 100644
--- a/src/java/org/apache/poi/hssf/model/Sheet.java
+++ b/src/java/org/apache/poi/hssf/model/Sheet.java
@@ -249,11 +249,11 @@ public class Sheet implements Model
             {
                 retval.printGridlines = (PrintGridlinesRecord) rec;
             }
-            else if ( rec.getSid() == HeaderRecord.sid )
+            else if ( rec.getSid() == HeaderRecord.sid && bofEofNestingLevel == 1)
             {
                 retval.header = (HeaderRecord) rec;
             }
-            else if ( rec.getSid() == FooterRecord.sid )
+            else if ( rec.getSid() == FooterRecord.sid && bofEofNestingLevel == 1)
             {
                 retval.footer = (FooterRecord) rec;
             }