By default, Microsoft Excel for the Macintosh uses the 1904 date system. Because of the design of early Macintosh computers, dates before January 1, 1904 were not supported; this design was intended to prevent problems related to the fact that 1900 was not a leap year. Note that if you switch to the 1900 date system, Microsoft Excel for the Macintosh does support dates as early as January 1, 1900.