diff --git a/src/java/org/apache/poi/hssf/dev/FormulaViewer.java b/src/java/org/apache/poi/hssf/dev/FormulaViewer.java
index 15f363bd1..e01ede0fa 100644
--- a/src/java/org/apache/poi/hssf/dev/FormulaViewer.java
+++ b/src/java/org/apache/poi/hssf/dev/FormulaViewer.java
@@ -82,6 +82,7 @@ import org.apache.poi.hssf.usermodel.*;
  * FormulaViewer - finds formulas in a BIFF8 file and attempts to read them/display
  * data from them. Only works if Formulas are enabled in "RecordFactory"
  * @author  andy
+ * @author Avik
  */
 
 public class FormulaViewer
@@ -132,40 +133,34 @@ public class FormulaViewer
 
     public void parseFormulaRecord(FormulaRecord record)
     {
-        System.out.println("In ParseFormula Record");
-        System.out.println("row   = " + record.getRow());
-        System.out.println("col   = " + record.getColumn());
+        System.out.println("==============================");
+        System.out.print("row = " + record.getRow());
+        System.out.println(", col = " + record.getColumn());
         System.out.println("value = " + record.getValue());
-        System.out.println("xf    = " + record.getXFIndex());
-        System.out.println("number of ptgs = "
+        System.out.print("xf = " + record.getXFIndex());
+        System.out.print(", number of ptgs = "
                            + record.getNumberOfExpressionTokens());
-        System.out.println("options = " + record.getOptions());
-        System.out.println(composeForumla(record));
+        System.out.println(", options = " + record.getOptions());
+        System.out.println("RPN List = "+formulaString(record));
+        System.out.println("Formula text = "+ composeForumla(record));
     }
 
-    public String composeForumla(FormulaRecord record)
-    {
+    private String formulaString(FormulaRecord record) {
         StringBuffer formula = new StringBuffer("=");
         int          numptgs = record.getNumberOfExpressionTokens();
-        List         ptgs    = record.getParsedExpression();
-
-        for (int ptgnum = numptgs - 1; ptgnum > (-1); ptgnum--)
-        {
-            Ptg          ptg      = ( Ptg ) ptgs.get(ptgnum);
-            OperationPtg optg     = ( OperationPtg ) ptg;
-            int          numops   = optg.getNumberOfOperands();
-            Ptg[]        ops      = new Ptg[ numops ];
-            int          opoffset = 1;
-
-            for (int opnum = ops.length - 1; opnum > -1; opnum--)
-            {
-                ops[ opnum ] = ( Ptg ) ptgs.get(ptgnum - opoffset);
-                opoffset++;
-            }
-            formula.append(optg.toFormulaString(ops));
-            ptgnum -= ops.length;
-        }
-        return formula.toString();
+        List         tokens    = record.getParsedExpression();
+        StringBuffer buf = new StringBuffer();
+           for (int i=0;i<numptgs;i++) {
+            buf.append( ( (Ptg)tokens.get(i)).toFormulaString());
+            buf.append(' ');
+        } 
+        return buf.toString();
+    }
+    
+    
+    private String composeForumla(FormulaRecord record)
+    {
+       return  FormulaParser.toFormulaString(record.getParsedExpression());
     }
 
     /**
diff --git a/src/java/org/apache/poi/hssf/model/Sheet.java b/src/java/org/apache/poi/hssf/model/Sheet.java
index 59498b969..e4c04baea 100644
--- a/src/java/org/apache/poi/hssf/model/Sheet.java
+++ b/src/java/org/apache/poi/hssf/model/Sheet.java
@@ -64,7 +64,7 @@ import java.util.Iterator;
 import org.apache.poi.util.POILogFactory;
 import org.apache.poi.hssf
     .record.*;       // normally I don't do this, buy we literally mean ALL
-import org.apache.poi.hssf.record.formula.FormulaUtil;
+import org.apache.poi.hssf.record.formula.FormulaParser;
 import org.apache.poi.hssf.record.formula.Ptg;
 import org.apache.poi.util.IntList;
 import org.apache.poi.util.POILogger;
@@ -706,7 +706,9 @@ public class Sheet
         rec.setOptions(( short ) 2);
         rec.setValue(0);
         rec.setXFIndex(( short ) 0x0f);
-        Ptg[] ptg  = FormulaUtil.parseFormula(formula);
+        FormulaParser fp = new FormulaParser(formula);
+        fp.parse();
+        Ptg[] ptg  = fp.getRPNPtg();
         int   size = 0;
 
         for (int k = 0; k < ptg.length; k++)
diff --git a/src/java/org/apache/poi/hssf/record/formula/AddPtg.java b/src/java/org/apache/poi/hssf/record/formula/AddPtg.java
index 9e44e726b..f25f2b075 100644
--- a/src/java/org/apache/poi/hssf/record/formula/AddPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/AddPtg.java
@@ -78,7 +78,7 @@ public class AddPtg
 
     /** Creates new AddPtg */
 
-    public AddPtg()
+    protected AddPtg()
     {
     }
 
@@ -88,10 +88,7 @@ public class AddPtg
         // doesn't need anything
     }
     
-    protected AddPtg(String formula, int offset) {
-        
-    }
-
+   
     public void writeBytes(byte [] array, int offset)
     {
         array[ offset + 0 ] = sid;
@@ -111,32 +108,19 @@ public class AddPtg
     {
         return 2;
     }
-
+    
+    /** Implementation of method from Ptg */
     public String toFormulaString()
     {
         return "+";
     }
        
-    public String toFormulaString(Ptg [] operands)
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append(operands[ 0 ].toFormulaString());
-        buffer.append("+");
-        buffer.append(operands[ 1 ].toFormulaString());
-        return buffer.toString();
-    }
-           
-    public int getStringLength() {
-        return 1;
-    }
-
-    
+   /** implementation of method from OperationsPtg*/  
     public String toFormulaString(String[] operands) {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append(operands[ 0 ]);
-        buffer.append("+");
+        buffer.append(toFormulaString());
         buffer.append(operands[ 1 ]);
         return buffer.toString();
     }
diff --git a/src/java/org/apache/poi/hssf/record/formula/AreaPtg.java b/src/java/org/apache/poi/hssf/record/formula/AreaPtg.java
index 05e721d97..40aadc524 100644
--- a/src/java/org/apache/poi/hssf/record/formula/AreaPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/AreaPtg.java
@@ -85,13 +85,8 @@ public class AreaPtg
     private BitField         column      = new BitField(0x3FFF);
 
     
-    /** Creates new AreaPtg */
-
-    public AreaPtg()
-    {
-    }
-    
-    public AreaPtg(String arearef) {
+   
+    protected AreaPtg(String arearef) {
         int[] xyxy = ReferenceUtil.getXYXYFromAreaRef(arearef);
         setFirstRow((short)xyxy[0]);
         setFirstColumn((short)xyxy[1]);
diff --git a/src/java/org/apache/poi/hssf/record/formula/AttrPtg.java b/src/java/org/apache/poi/hssf/record/formula/AttrPtg.java
index 1bd1b68c2..27fd4a0bd 100644
--- a/src/java/org/apache/poi/hssf/record/formula/AttrPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/AttrPtg.java
@@ -87,12 +87,9 @@ public class AttrPtg
     private BitField          baxcel       = new BitField(0x20);
     private BitField          space        = new BitField(0x40);
 
-    /** Creates new AttrPtg */
-
-    public AttrPtg()
-    {
+    public AttrPtg() {
     }
-
+    
     public AttrPtg(byte [] data, int offset)
     {
         offset++;   // adjust past id
@@ -199,11 +196,6 @@ public class AttrPtg
         return "SUM()";
     }
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        return "SUM(" + operands[ 0 ].toFormulaString() + ")";
-    }
-
     public int getNumberOfOperands()
     {
         return 1;
@@ -218,8 +210,6 @@ public class AttrPtg
         return "SUM(" + operands[ 0 ] + ")";
     }    
     
-    public int getPrecedence() {
-        return 1;
-    }    
+ 
     
 }
diff --git a/src/java/org/apache/poi/hssf/record/formula/ConcatPtg.java b/src/java/org/apache/poi/hssf/record/formula/ConcatPtg.java
index 52ebce2f4..5cdf7fd27 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ConcatPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ConcatPtg.java
@@ -75,19 +75,13 @@ public class ConcatPtg
     
     private final static String CONCAT = "&";
 
-    /** Creates new ConcatPtg */
-
-    public ConcatPtg()
-    {
-    }
-
     public ConcatPtg(byte [] data, int offset)
     {
 
         // doesn't need anything
     }
     
-    protected ConcatPtg(String formula, int offset) {
+    protected ConcatPtg() {
         
     }
 
@@ -116,21 +110,7 @@ public class ConcatPtg
         return CONCAT;
     }    
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append(operands[ 0 ].toFormulaString());
-        buffer.append(CONCAT);
-        buffer.append(operands[ 1 ].toFormulaString());
-        return buffer.toString();
-    }
-           
-    public int getStringLength() {
-        return 1;
-    }
-
-    
+       
     public String toFormulaString(String[] operands) {
         StringBuffer buffer = new StringBuffer();
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/DividePtg.java b/src/java/org/apache/poi/hssf/record/formula/DividePtg.java
index d910092c6..06efe0534 100644
--- a/src/java/org/apache/poi/hssf/record/formula/DividePtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/DividePtg.java
@@ -75,7 +75,7 @@ public class DividePtg
 
     /** Creates new AddPtg */
 
-    public DividePtg()
+    protected DividePtg()
     {
     }
 
@@ -110,25 +110,11 @@ public class DividePtg
         return "/";
     }
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append(operands[ 0 ].toFormulaString());
-        buffer.append("/");
-        buffer.append(operands[ 1 ].toFormulaString());
-        return buffer.toString();
-    }
-   
-    public int getStringLength() {
-        return 1;
-    }
-    
-    public String toFormulaString(String[] operands) {
+     public String toFormulaString(String[] operands) {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append(operands[ 0 ]);
-        buffer.append("/");
+        buffer.append(toFormulaString());
         buffer.append(operands[ 1 ]);
         return buffer.toString();
     }      
diff --git a/src/java/org/apache/poi/hssf/record/formula/ExpPtg.java b/src/java/org/apache/poi/hssf/record/formula/ExpPtg.java
index 19320f7ae..6ec0916c3 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ExpPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ExpPtg.java
@@ -73,7 +73,7 @@ public class ExpPtg
 
     /** Creates new ExpPtg */
 
-    public ExpPtg()
+    protected ExpPtg()
     {
     }
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/FormulaParser.java b/src/java/org/apache/poi/hssf/record/formula/FormulaParser.java
index 90f19e2bc..d18a64d49 100644
--- a/src/java/org/apache/poi/hssf/record/formula/FormulaParser.java
+++ b/src/java/org/apache/poi/hssf/record/formula/FormulaParser.java
@@ -310,8 +310,6 @@ public class FormulaParser {
                 if (IsDigit(Look)) number = number +"."+ GetNum(); //this also takes care of someone entering "1234."
                 tokens.add(new NumberPtg(number));
             } else {
-                //IntPtg p = new IntPtg(GetNum());   // removing since a ptg should be able to create itself from parser results. 
-                //p.setValue(Short.parseShort(GetNum()));
                 tokens.add(new IntPtg(number));  //TODO:what if the number is too big to be a short? ..add factory to return Int or Number!
             }
         }
@@ -450,7 +448,6 @@ end;
     
     /** Static method to convert an array of Ptgs in RPN order 
      *  to a human readable string format in infix mode
-     *  TODO - extra brackets might appear, but string will be semantically correct. 
      */
     public static String toFormulaString(Ptg[] ptgs) {
         java.util.Stack stack = new java.util.Stack();
@@ -468,7 +465,6 @@ end;
                     
                 }  
                 String result = o.toFormulaString(operands);
-                //if (! (o instanceof DummyFunctionPtg) ) result = "("+result+")" ;
                 stack.push(result);
             } else {
                 stack.push(ptgs[i].toFormulaString());
@@ -477,6 +473,9 @@ end;
         return (String) stack.pop(); //TODO: catch stack underflow and throw parse exception. 
     }
    
+    /** toString on the parser instance returns the RPN ordered list of tokens
+     *   Useful for testing
+     */
     public String toString() {
         StringBuffer buf = new StringBuffer();
            for (int i=0;i<tokens.size();i++) {
diff --git a/src/java/org/apache/poi/hssf/record/formula/FunctionPtg.java b/src/java/org/apache/poi/hssf/record/formula/FunctionPtg.java
index 6157e495e..3b557f0df 100644
--- a/src/java/org/apache/poi/hssf/record/formula/FunctionPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/FunctionPtg.java
@@ -16,12 +16,10 @@ public class FunctionPtg extends OperationPtg {
     private byte field_1_num_args;
     private short field_2_fnc_index;
     
-    //private String name;
-    //private int numOperands;
-    /** Creates new DummyFunctionPtg */
-    public FunctionPtg() {
-    }
-    
+        
+    /**Creates new function pointer from a byte array 
+     * usually called while reading an excel file. 
+     */
     public FunctionPtg(byte[] data, int offset) {
         offset++;
         field_1_num_args = data[ offset + 0 ];
@@ -29,8 +27,10 @@ public class FunctionPtg extends OperationPtg {
         
     }
     
-    
-    public FunctionPtg(String pName, byte pNumOperands) {
+    /**
+     * Create a function ptg from a string tokenised by the parser
+     */
+    protected FunctionPtg(String pName, byte pNumOperands) {
         field_1_num_args = pNumOperands;
         field_2_fnc_index = lookupIndex(pName);
         
@@ -64,20 +64,10 @@ public class FunctionPtg extends OperationPtg {
     }
     
     public String toFormulaString() {
-        return getName()+getNumberOfOperands();
+        return getName();
     }
     
-    public String toFormulaString(Ptg[] operands) {
-        StringBuffer buf = new StringBuffer();
-        buf.append(getName()+"(");
-        for (int i=0;i<operands.length;i++) {
-            buf.append(operands[i].toFormulaString()).append(',');
-        }
-        buf.append(")");
-        return buf.toString();
-    }
-    
-     public String toFormulaString(String[] operands) {
+    public String toFormulaString(String[] operands) {
         StringBuffer buf = new StringBuffer();
         buf.append(getName()+"(");
         if (operands.length >0) {
diff --git a/src/java/org/apache/poi/hssf/record/formula/IntPtg.java b/src/java/org/apache/poi/hssf/record/formula/IntPtg.java
index f673ec293..e23ef4f7e 100644
--- a/src/java/org/apache/poi/hssf/record/formula/IntPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/IntPtg.java
@@ -77,23 +77,12 @@ public class IntPtg
 
     private String val;
     private int strlen = 0;
-    /** Creates new IntPtg */
-
-    public IntPtg()
-    {
-    }
-
+  
     public IntPtg(byte [] data, int offset)
     {
         setValue(LittleEndian.getShort(data, offset + 1));
     }
     
-    protected IntPtg(String formula, int offset) {
-        val = parseString(formula, offset);
-        if (val == null) throw new RuntimeException("WHOOAA there...thats got no int!");
-        strlen=val.length();
-        field_1_value = Short.parseShort(val);
-    }
     
     // IntPtg should be able to create itself, shouldnt have to call setValue
     protected IntPtg(String formulaToken) {
@@ -126,37 +115,4 @@ public class IntPtg
         return "" + getValue();
     }
     
-    private static String parseString(String formula, int pos) {
-        String retval = null;
-        while (pos < formula.length() && Character.isWhitespace(formula.charAt(pos))) {
-            pos++;
-        }
-        
-        if (pos < formula.length()) {
-            if (Character.isDigit(formula.charAt(pos)) ) {
-                int numpos = pos;
-                
-                while (numpos < formula.length() && Character.isDigit(formula.charAt(numpos))){
-                    numpos++;
-                }
-                
-                if (numpos == formula.length() || formula.charAt(numpos) != '.') {
-                    String numberstr = formula.substring(pos,numpos);
-                    try {
-                        int number = Short.parseShort(numberstr);
-                        retval = numberstr;
-                    } catch (NumberFormatException e) {
-                        retval = null;
-                    }
-                }
-            }
-        }
-        return retval;
-        
-    }
-    
-        
-    public int getStringLength() {
-        return strlen;
-    }    
 }
diff --git a/src/java/org/apache/poi/hssf/record/formula/MultiplyPtg.java b/src/java/org/apache/poi/hssf/record/formula/MultiplyPtg.java
index 32be31d7f..9120b1244 100644
--- a/src/java/org/apache/poi/hssf/record/formula/MultiplyPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/MultiplyPtg.java
@@ -77,7 +77,7 @@ public class MultiplyPtg
 
     /** Creates new AddPtg */
 
-    public MultiplyPtg()
+    protected MultiplyPtg()
     {
     }
 
@@ -87,11 +87,6 @@ public class MultiplyPtg
         // doesn't need anything
     }
     
-    protected MultiplyPtg(String formula, int offset) {
-        
-    }
-    
-
     public void writeBytes(byte [] array, int offset)
     {
         array[ offset + 0 ] = sid;
@@ -136,7 +131,7 @@ public class MultiplyPtg
         StringBuffer buffer = new StringBuffer();
 
         buffer.append(operands[ 0 ]);
-        buffer.append("*");
+        buffer.append(toFormulaString());
         buffer.append(operands[ 1 ]);
         return buffer.toString();
     }                  
diff --git a/src/java/org/apache/poi/hssf/record/formula/NamePtg.java b/src/java/org/apache/poi/hssf/record/formula/NamePtg.java
index fd6a1c922..727c9cc27 100644
--- a/src/java/org/apache/poi/hssf/record/formula/NamePtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/NamePtg.java
@@ -78,8 +78,9 @@ public class NamePtg
 
     /** Creates new NamePtg */
 
-    public NamePtg()
+    protected NamePtg(String name)
     {
+        //TODO
     }
 
     /** Creates new NamePtg */
diff --git a/src/java/org/apache/poi/hssf/record/formula/NumberPtg.java b/src/java/org/apache/poi/hssf/record/formula/NumberPtg.java
index 6d20d90d4..d790f22d3 100644
--- a/src/java/org/apache/poi/hssf/record/formula/NumberPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/NumberPtg.java
@@ -57,8 +57,9 @@ package org.apache.poi.hssf.record.formula;
 import org.apache.poi.util.LittleEndian;
 
 /**
- * Integer (short intger)
- * Stores a (java) short value in a formula
+ * Number
+ * Stores a floating point value in a formula
+ * value stored in a 8 byte field using IEEE notation
  * @author  Avik Sengupta
  */
 
@@ -69,25 +70,29 @@ public class NumberPtg
     public final static byte sid  = 0x1f;
     private double            field_1_value;
 
-    /** Creates new NumberPtg */
-
-    public NumberPtg()
-    {
-    }
-
+        
+    /** Create a NumberPtg from a byte array read from disk */
     public NumberPtg(byte [] data, int offset)
     {
         setValue(LittleEndian.getDouble(data, offset + 1));
     }
     
+    /** Create a NumberPtg from a string representation of  the number
+     *  Number format is not checked, it is expected to be validated in the parser
+     *   that calls this method. 
+     *  @param value : String representation of a floating point number
+     */
     protected NumberPtg(String value) {
         setValue(Double.parseDouble(value));
     }
+    
+    
     public void setValue(double value)
     {
         field_1_value = value;
     }
-
+    
+    
     public double getValue()
     {
         return field_1_value;
@@ -108,11 +113,6 @@ public class NumberPtg
     {
         return "" + getValue();
     }
-    
-    
-    //TODO: do we really need this method??    
-    public int getStringLength() {
-        return 1;
-    }    
+       
 }
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/OperationPtg.java b/src/java/org/apache/poi/hssf/record/formula/OperationPtg.java
index 294d5d10f..ac9a61556 100644
--- a/src/java/org/apache/poi/hssf/record/formula/OperationPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/OperationPtg.java
@@ -75,11 +75,17 @@ public abstract class OperationPtg extends Ptg
 
     public abstract int getType();
     
+    /**
+     *  returns a string representation of the operations
+     *  the length of the input array should equal the number returned by 
+     *  @see getNumberOfOperands
+     *  
+     */
     public abstract String toFormulaString(String[] operands);
     
+    /**
+     * The number of operands expected by the operations
+     */
     public abstract int getNumberOfOperands();
     
-
-    public abstract String toFormulaString(Ptg [] operands);
-    
 }
diff --git a/src/java/org/apache/poi/hssf/record/formula/ParenthesisPtg.java b/src/java/org/apache/poi/hssf/record/formula/ParenthesisPtg.java
index cc32670b8..0e9f901f4 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ParenthesisPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ParenthesisPtg.java
@@ -72,7 +72,7 @@ public class ParenthesisPtg
     private final static int SIZE = 1;
     public final static byte sid  = 0x15;
    
-    public ParenthesisPtg()
+    protected ParenthesisPtg()
     {
     }
 
@@ -82,10 +82,7 @@ public class ParenthesisPtg
         // doesn't need anything
     }
     
-    protected ParenthesisPtg(String formula, int offset) {
-        
-    }
-
+  
     
     public void writeBytes(byte [] array, int offset)
     {
@@ -112,11 +109,7 @@ public class ParenthesisPtg
         return "()";
     }
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        return "";
-    }
-        
+          
     public String toFormulaString(String[] operands) {
         return "("+operands[0]+")";
     }    
diff --git a/src/java/org/apache/poi/hssf/record/formula/PowerPtg.java b/src/java/org/apache/poi/hssf/record/formula/PowerPtg.java
index 99660175f..e853b1c49 100644
--- a/src/java/org/apache/poi/hssf/record/formula/PowerPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/PowerPtg.java
@@ -75,7 +75,7 @@ public class PowerPtg
 
     /** Creates new AddPtg */
 
-    public PowerPtg()
+   protected PowerPtg()
     {
     }
 
@@ -110,24 +110,14 @@ public class PowerPtg
         return "^";
     }
     
-    public String toFormulaString(Ptg [] operands)
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append(operands[ 0 ].toFormulaString());
-        buffer.append("^");
-        buffer.append(operands[ 1 ].toFormulaString());        
-        
-        return buffer.toString();
-    }
-        
+          
     
     public String toFormulaString(String[] operands) {
          StringBuffer buffer = new StringBuffer();
 
         
         buffer.append(operands[ 0 ]);
-        buffer.append("^");
+        buffer.append(toFormulaString());
         buffer.append(operands[ 1 ]);
         return buffer.toString();
     }       
diff --git a/src/java/org/apache/poi/hssf/record/formula/Ptg.java b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
index 330b228a2..66a58e1fb 100644
--- a/src/java/org/apache/poi/hssf/record/formula/Ptg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/Ptg.java
@@ -77,7 +77,7 @@ public abstract class Ptg
      * @param infixPtgs List of ptgs in infix order
      */
     
-    /* DO NOI REMOVE
+    /* DO NOT REMOVE
      *we keep this method in case we wish to change the way we parse
      *It needs a getPrecedence in OperationsPtg
     
@@ -287,15 +287,13 @@ public abstract class Ptg
         writeBytes(bytes, 0);
         return bytes;
     }
-
+    /** write this Ptg to a byte array*/
     public abstract void writeBytes(byte [] array, int offset);
-
-    public abstract String toFormulaString();
-       
-    public int getStringLength() {
-        return 0;
-    }
     
+    /**
+     * return a string representation of this token alone
+     */
+    public abstract String toFormulaString();
     /**
      * dump a debug representation (hexdump) to a strnig
      */
diff --git a/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java b/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
index 47c353c73..4a154bae7 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ReferencePtg.java
@@ -82,17 +82,13 @@ public class ReferencePtg extends Ptg
     private BitField         rowRelative = new BitField(0x8000);
     private BitField         colRelative = new BitField(0x4000);
 
-    /** Creates new ValueReferencePtg */
-
-    public ReferencePtg()
-    {
-    }
+    
     
     /**
      * Takes in a String represnetation of a cell reference and fills out the 
      * numeric fields.
      */
-    public ReferencePtg(String cellref) {
+    protected ReferencePtg(String cellref) {
         int[] xy = ReferenceUtil.getXYFromReference(cellref);
         setRow((short)xy[0]);
         setColumn((short)xy[1]);
diff --git a/src/java/org/apache/poi/hssf/record/formula/SubtractPtg.java b/src/java/org/apache/poi/hssf/record/formula/SubtractPtg.java
index 0053da25e..0d1f81921 100644
--- a/src/java/org/apache/poi/hssf/record/formula/SubtractPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/SubtractPtg.java
@@ -73,9 +73,7 @@ public class SubtractPtg
     public final static int  SIZE = 1;
     public final static byte sid  = 0x04;
 
-    /** Creates new AddPtg */
-
-    public SubtractPtg()
+    protected SubtractPtg()
     {
     }
 
@@ -110,21 +108,7 @@ public class SubtractPtg
         return "-";
     }
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append(operands[ 0 ].toFormulaString());
-        buffer.append("-");
-        buffer.append(operands[ 1 ].toFormulaString());
-        return buffer.toString();
-    }
-
-    
-    public int getStringLength() {
-        return 1;
-    }
-    
+       
     public String toFormulaString(String[] operands) {
         StringBuffer buffer = new StringBuffer();
 
diff --git a/src/java/org/apache/poi/hssf/record/formula/ValueVariableFunctionPtg.java b/src/java/org/apache/poi/hssf/record/formula/ValueVariableFunctionPtg.java
index fae7990d1..f652485ef 100644
--- a/src/java/org/apache/poi/hssf/record/formula/ValueVariableFunctionPtg.java
+++ b/src/java/org/apache/poi/hssf/record/formula/ValueVariableFunctionPtg.java
@@ -124,24 +124,13 @@ public class ValueVariableFunctionPtg
         return "NO IDEA YET VALUE VARIABLE";
     }
 
-    public String toFormulaString(Ptg [] operands)
-    {
-        return toFormulaString();
-    }
-
-    
+       
     public String toFormulaString(String[] operands) {
         return toFormulaString();
     }
     
    
-    public void manipulate(List source, List results, int pos) {
-    }
-    
-    public int getPrecedence() {
-        return 1;
-    }    
-    
+      
     
 
 }