When copying a sheet in Excel, one must consider several limitations and restrictions. • Firstly, if the source sheet contains complex formulas or references to other sheets, these formulas may not be updated correctly when copied to a new sheet. This can lead to errors and incorrect calculations in the copied sheet. • Secondly, if the source sheet contains linked data from external sources, such as databases or web queries, these links may not be maintained in the copied sheet. This can result in outdated or missing data in the copied version. • Additionally, certain features or formatting options specific to the original sheet may not be available or transferred properly to the copied sheet. For instance, custom or conditional formatting rules may need to be recreated manually after copying the sheet. Therefore, it is important for Excel users to carefully review and adjust formulas, references, links, and formatting when copying a sheet to ensure accurate and functional results.