Refactoring Record.serialize methods

git-svn-id: https://svn.apache.org/repos/asf/poi/trunk@718810 13f79535-47bb-0310-9956-ffa450edef68

38 files changed, 916 insertions, 1801 deletions

diff --git a/src/java/org/apache/poi/hssf/model/Workbook.java b/src/java/org/apache/poi/hssf/model/Workbook.java
index 222f0a6ab6..84ebf99622 100644
--- a/src/java/org/apache/poi/hssf/model/Workbook.java
+++ b/src/java/org/apache/poi/hssf/model/Workbook.java
@@ -95,7 +95,7 @@ public final class Workbook implements Model {
 
     protected int              numxfs      = 0;   // hold the number of extended format records
     protected int              numfonts    = 0;   // hold the number of font records
-    private short              maxformatid  = -1;  // holds the max format id
+    private int                maxformatid  = -1;  // holds the max format id
     private boolean            uses1904datewindowing  = false;  // whether 1904 date windowing is being used
     private DrawingManager2    drawingManager;
     private List               escherBSERecords = new ArrayList();  // EscherBSERecord
@@ -1106,15 +1106,8 @@ public final class Workbook implements Model {
      * @see org.apache.poi.hssf.record.Record
      * @return record containing a TabIdRecord
      */
-
-    protected Record createTabId() {
-        TabIdRecord retval     = new TabIdRecord();
-        short[]     tabidarray = {
-            0
-        };
-
-        retval.setTabIdArray(tabidarray);
-        return retval;
+    private static TabIdRecord createTabId() {
+        return new TabIdRecord();
     }
 
     /**
@@ -1334,7 +1327,6 @@ public final class Workbook implements Model {
      * @see org.apache.poi.hssf.record.Record
      * @return record containing a FontRecord
      */
-
     protected Record createFont() {
         FontRecord retval = new FontRecord();
 
@@ -1342,7 +1334,6 @@ public final class Workbook implements Model {
         retval.setAttributes(( short ) 0x0);
         retval.setColorPaletteIndex(( short ) 0x7fff);
         retval.setBoldWeight(( short ) 0x190);
-        retval.setFontNameLength(( byte ) 5);
         retval.setFontName("Arial");
         return retval;
     }
@@ -1355,66 +1346,21 @@ public final class Workbook implements Model {
      * @see org.apache.poi.hssf.record.FormatRecord
      * @see org.apache.poi.hssf.record.Record
      */
-
-    protected Record createFormat(int id) {   // we'll need multiple editions for
-        FormatRecord retval = new FormatRecord();   // the differnt formats
+    private static FormatRecord createFormat(int id) {  
+    	// we'll need multiple editions for
+        // the different formats
 
         switch (id) {
-
-            case 0 :
-                retval.setIndexCode(( short ) 5);
-                retval.setFormatStringLength(( byte ) 0x17);
-                retval.setFormatString("\"$\"#,##0_);\\(\"$\"#,##0\\)");
-                break;
-
-            case 1 :
-                retval.setIndexCode(( short ) 6);
-                retval.setFormatStringLength(( byte ) 0x1c);
-                retval.setFormatString("\"$\"#,##0_);[Red]\\(\"$\"#,##0\\)");
-                break;
-
-            case 2 :
-                retval.setIndexCode(( short ) 7);
-                retval.setFormatStringLength(( byte ) 0x1d);
-                retval.setFormatString("\"$\"#,##0.00_);\\(\"$\"#,##0.00\\)");
-                break;
-
-            case 3 :
-                retval.setIndexCode(( short ) 8);
-                retval.setFormatStringLength(( byte ) 0x22);
-                retval.setFormatString(
-                "\"$\"#,##0.00_);[Red]\\(\"$\"#,##0.00\\)");
-                break;
-
-            case 4 :
-                retval.setIndexCode(( short ) 0x2a);
-                retval.setFormatStringLength(( byte ) 0x32);
-                retval.setFormatString(
-                "_(\"$\"* #,##0_);_(\"$\"* \\(#,##0\\);_(\"$\"* \"-\"_);_(@_)");
-                break;
-
-            case 5 :
-                retval.setIndexCode(( short ) 0x29);
-                retval.setFormatStringLength(( byte ) 0x29);
-                retval.setFormatString(
-                "_(* #,##0_);_(* \\(#,##0\\);_(* \"-\"_);_(@_)");
-                break;
-
-            case 6 :
-                retval.setIndexCode(( short ) 0x2c);
-                retval.setFormatStringLength(( byte ) 0x3a);
-                retval.setFormatString(
-                "_(\"$\"* #,##0.00_);_(\"$\"* \\(#,##0.00\\);_(\"$\"* \"-\"??_);_(@_)");
-                break;
-
-            case 7 :
-                retval.setIndexCode(( short ) 0x2b);
-                retval.setFormatStringLength(( byte ) 0x31);
-                retval.setFormatString(
-                "_(* #,##0.00_);_(* \\(#,##0.00\\);_(* \"-\"??_);_(@_)");
-                break;
+            case 0: return new FormatRecord(5, "\"$\"#,##0_);\\(\"$\"#,##0\\)");
+            case 1: return new FormatRecord(6, "\"$\"#,##0_);[Red]\\(\"$\"#,##0\\)");
+            case 2: return new FormatRecord(7, "\"$\"#,##0.00_);\\(\"$\"#,##0.00\\)");
+            case 3: return new FormatRecord(8, "\"$\"#,##0.00_);[Red]\\(\"$\"#,##0.00\\)");
+            case 4: return new FormatRecord(0x2a, "_(\"$\"* #,##0_);_(\"$\"* \\(#,##0\\);_(\"$\"* \"-\"_);_(@_)");
+            case 5: return new FormatRecord(0x29, "_(* #,##0_);_(* \\(#,##0\\);_(* \"-\"_);_(@_)");
+            case 6: return new FormatRecord(0x2c, "_(\"$\"* #,##0.00_);_(\"$\"* \\(#,##0.00\\);_(\"$\"* \"-\"??_);_(@_)");
+            case 7: return new FormatRecord(0x2b, "_(* #,##0.00_);_(* \\(#,##0.00\\);_(* \"-\"??_);_(@_)");
         }
-        return retval;
+        throw new  IllegalArgumentException("Unexpected id " + id);
     }
 
     /**
@@ -2061,12 +2007,12 @@ public final class Workbook implements Model {
     for (iterator = formats.iterator(); iterator.hasNext();) {
         FormatRecord r = (FormatRecord)iterator.next();
         if (r.getFormatString().equals(format)) {
-        return r.getIndexCode();
+        return (short)r.getIndexCode();
         }
     }
 
     if (createIfNotFound) {
-        return createFormat(format);
+        return (short)createFormat(format);
     }
 
     return -1;
@@ -2082,21 +2028,15 @@ public final class Workbook implements Model {
 
     /**
      * Creates a FormatRecord, inserts it, and returns the index code.
-     * @param format the format string
+     * @param formatString the format string
      * @return the index code of the format record.
      * @see org.apache.poi.hssf.record.FormatRecord
      * @see org.apache.poi.hssf.record.Record
      */
-    public short createFormat( String format )
-    {
-//        ++xfpos;    //These are to ensure that positions are updated properly
-//        ++palettepos;
-//        ++bspos;
-        FormatRecord rec = new FormatRecord();
-        maxformatid = maxformatid >= (short) 0xa4 ? (short) ( maxformatid + 1 ) : (short) 0xa4; //Starting value from M$ empiracle study.
-        rec.setIndexCode( maxformatid );
-        rec.setFormatStringLength( (byte) format.length() );
-        rec.setFormatString( format );
+    public int createFormat(String formatString) {
+
+        maxformatid = maxformatid >= 0xa4 ? maxformatid + 1 : 0xa4; //Starting value from M$ empircal study.
+        FormatRecord rec = new FormatRecord(maxformatid, formatString);
 
         int pos = 0;
         while ( pos < records.size() && records.get( pos ).getSid() != FormatRecord.sid )
diff --git a/src/java/org/apache/poi/hssf/record/BoundSheetRecord.java b/src/java/org/apache/poi/hssf/record/BoundSheetRecord.java
index 17d337f823..391a3a08ba 100644
--- a/src/java/org/apache/poi/hssf/record/BoundSheetRecord.java
+++ b/src/java/org/apache/poi/hssf/record/BoundSheetRecord.java
@@ -24,20 +24,19 @@ import java.util.List;
 import org.apache.poi.util.BitField;
 import org.apache.poi.util.BitFieldFactory;
 import org.apache.poi.util.HexDump;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 import org.apache.poi.util.StringUtil;
 
 /**
- * Title:        Bound Sheet Record (aka BundleSheet) <P>
- * Description:  Defines a sheet within a workbook.  Basically stores the sheetname
+ * Title:        Bound Sheet Record (aka BundleSheet) (0x0085)<P>
+ * Description:  Defines a sheet within a workbook.  Basically stores the sheet name
  *               and tells where the Beginning of file record is within the HSSF
  *               file. <P>
  * REFERENCE:  PG 291 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Sergei Kozello (sergeikozello at mail.ru)
- * @version 2.0-pre
  */
-public final class BoundSheetRecord extends Record {
+public final class BoundSheetRecord extends StandardRecord {
 	public final static short sid = 0x0085;
 
 	private static final BitField hiddenFlag = BitFieldFactory.getInstance(0x01);
@@ -160,23 +159,19 @@ public final class BoundSheetRecord extends Record {
 		return 8 + field_5_sheetname.length() * (isMultibyte() ? 2 : 1);
 	}
 
-	public int serialize(int offset, byte[] data) {
-		int dataSize = getDataSize();
-		LittleEndian.putUShort(data, 0 + offset, sid);
-		LittleEndian.putUShort(data, 2 + offset, dataSize);
-		LittleEndian.putInt(data, 4 + offset, getPositionOfBof());
-		LittleEndian.putUShort(data, 8 + offset, field_2_option_flags);
+	public void serialize(LittleEndianOutput out) {
+		out.writeInt(getPositionOfBof());
+		out.writeShort(field_2_option_flags);
 
 		String name = field_5_sheetname;
-		LittleEndian.putByte(data, 10 + offset, name.length());
-		LittleEndian.putByte(data, 11 + offset, field_4_isMultibyteUnicode);
+		out.writeByte(name.length());
+		out.writeByte(field_4_isMultibyteUnicode);
 
 		if (isMultibyte()) {
-			StringUtil.putUnicodeLE(name, data, 12 + offset);
+			StringUtil.putUnicodeLE(name, out);
 		} else {
-			StringUtil.putCompressedUnicode(name, data, 12 + offset);
+			StringUtil.putCompressedUnicode(name, out);
 		}
-		return 4 + dataSize;
 	}
 
 	public short getSid() {
@@ -215,16 +210,14 @@ public final class BoundSheetRecord extends Record {
 	 * Converts a List of {@link BoundSheetRecord}s to an array and sorts by the position of their
 	 * BOFs.
 	 */
-	public static BoundSheetRecord[] orderByBofPosition(List boundSheetRecords) {
+	public static BoundSheetRecord[] orderByBofPosition(List<BoundSheetRecord> boundSheetRecords) {
 		BoundSheetRecord[] bsrs = new BoundSheetRecord[boundSheetRecords.size()];
 		boundSheetRecords.toArray(bsrs);
 		Arrays.sort(bsrs, BOFComparator);
 	 	return bsrs;
 	}
-	private static final Comparator BOFComparator = new Comparator() {
-		public int compare(Object bsr1, Object bsr2) {
-			return compare((BoundSheetRecord)bsr1, (BoundSheetRecord)bsr2);
-		}
+	private static final Comparator<BoundSheetRecord> BOFComparator = new Comparator<BoundSheetRecord>() {
+
 		public int compare(BoundSheetRecord bsr1, BoundSheetRecord bsr2) {
 			return bsr1.getPositionOfBof() - bsr2.getPositionOfBof();
 		}
diff --git a/src/java/org/apache/poi/hssf/record/CFHeaderRecord.java b/src/java/org/apache/poi/hssf/record/CFHeaderRecord.java
index eeadd388a7..eb17ee2758 100644
--- a/src/java/org/apache/poi/hssf/record/CFHeaderRecord.java
+++ b/src/java/org/apache/poi/hssf/record/CFHeaderRecord.java
@@ -20,15 +20,15 @@ package org.apache.poi.hssf.record;
 import org.apache.poi.hssf.record.cf.CellRangeUtil;
 import org.apache.poi.ss.util.CellRangeAddress;
 import org.apache.poi.ss.util.CellRangeAddressList;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Conditional Formatting Header record CFHEADER (0x1B0)
+ * Conditional Formatting Header record CFHEADER (0x01B0)
  * 
  * @author Dmitriy Kumshayev
  */
-public final class CFHeaderRecord extends Record {
-	public static final short sid = 0x1B0;
+public final class CFHeaderRecord extends StandardRecord {
+	public static final short sid = 0x01B0;
 
 	private int field_1_numcf;
 	private int field_2_need_recalculation;
@@ -136,23 +136,15 @@ public final class CFHeaderRecord extends Record {
 			+ field_4_cell_ranges.getSize();
 	}
 	
-	/**
-	 * @return byte array containing instance data
-	 */
-	public int serialize(int offset, byte[] data) {
-		int dataSize = getDataSize();
-		
-		LittleEndian.putUShort(data, 0 + offset, sid);
-		LittleEndian.putUShort(data, 2 + offset, dataSize);
-		LittleEndian.putUShort(data, 4 + offset, field_1_numcf);
-		LittleEndian.putUShort(data, 6 + offset, field_2_need_recalculation);
-		field_3_enclosing_cell_range.serialize(8 + offset, data);
-		field_4_cell_ranges.serialize(16 + offset, data);
-		return 4 + dataSize;
-	}
-
-	public short getSid()
-	{
+	public void serialize(LittleEndianOutput out) {
+
+		out.writeShort(field_1_numcf);
+		out.writeShort(field_2_need_recalculation);
+		field_3_enclosing_cell_range.serialize(out);
+		field_4_cell_ranges.serialize(out);
+	}
+
+	public short getSid() {
 		return sid;
 	}
 
diff --git a/src/java/org/apache/poi/hssf/record/ChartTitleFormatRecord.java b/src/java/org/apache/poi/hssf/record/ChartTitleFormatRecord.java
index 37f539e4a0..d24c58a7d7 100644
--- a/src/java/org/apache/poi/hssf/record/ChartTitleFormatRecord.java
+++ b/src/java/org/apache/poi/hssf/record/ChartTitleFormatRecord.java
@@ -20,76 +20,67 @@
  */
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
-
-import java.util.ArrayList;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
+ * CHARTTITLEFORMAT (0x1050)<p/>
  * Describes the formatting runs associated with a chart title.
  */
-public class ChartTitleFormatRecord extends Record {
+public class ChartTitleFormatRecord extends StandardRecord {
 	public static final short sid = 0x1050;
 	
-	private int 		m_recs;
+	private CTFormat[] _formats;
 	
-	private class CTFormat {
-		private short m_offset;
-		private short m_fontIndex;
+	private static final class CTFormat {
+		public static final int ENCODED_SIZE=4;
+		private int _offset;
+		private int _fontIndex;
 		
 		protected CTFormat(short offset,short fontIdx){
-			m_offset = offset;
-			m_fontIndex = fontIdx;
+			_offset = offset;
+			_fontIndex = fontIdx;
 		}
 		
-		public short getOffset(){
-			return m_offset;
+		public CTFormat(RecordInputStream in) {
+			_offset = in.readShort();
+			_fontIndex = in.readShort();
 		}
-		public void setOffset(short newOff){
-			m_offset = newOff;
+
+		public int getOffset(){
+			return _offset;
 		}
-		public short getFontIndex() {
-			return m_fontIndex;
+		public void setOffset(int newOff){
+			_offset = newOff;
+		}
+		public int getFontIndex() {
+			return _fontIndex;
 		}
-	}
-	
-	private ArrayList m_formats;
 
-	public ChartTitleFormatRecord() {
-		super();
+		public void serialize(LittleEndianOutput out) {
+			out.writeShort(_offset);
+			out.writeShort(_fontIndex);
+		}
 	}
 
+
 	public ChartTitleFormatRecord(RecordInputStream in) {
-		m_recs = in.readUShort();
-		int idx;
-		CTFormat ctf;
-		if (m_formats == null){
-			m_formats = new ArrayList(m_recs);
-		}
-		for(idx=0;idx<m_recs;idx++) {
-			ctf = new CTFormat(in.readShort(),in.readShort());
-			m_formats.add(ctf);
+		int nRecs = in.readUShort();
+		_formats = new CTFormat[nRecs];
+
+		for(int i=0;i<nRecs;i++) {
+			_formats[i] = new CTFormat(in);
 		}
 	}
 
-	public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset,
-                              ( short ) (getRecordSize() - 4));   
-        int idx;
-        CTFormat ctf;
-        LittleEndian.putShort(data, 4 + offset,(short)m_formats.size());
-        for(idx=0;idx<m_formats.size();idx++){
-        	ctf = (CTFormat)m_formats.get(idx);
-        	LittleEndian.putShort(data, 6 + (idx * 4) + offset, ctf.getOffset());
-        	LittleEndian.putShort(data, 8 + (idx * 4) + offset, ctf.getFontIndex());
+	public void serialize(LittleEndianOutput out) {
+        out.writeShort(_formats.length);
+        for(int i=0; i<_formats.length; i++){
+            _formats[i].serialize(out);
         }
-        
-        return getRecordSize();
     }
 
     protected int getDataSize() {
-        return 2 + (4 * m_formats.size());
+        return 2 + CTFormat.ENCODED_SIZE * _formats.length;
     }
     
 	public short getSid() {
@@ -97,33 +88,29 @@ public class ChartTitleFormatRecord extends Record {
 	}
 	
 	public int getFormatCount() {
-		return m_formats.size();
+		return _formats.length;
 	}
 	
-	public void modifyFormatRun(short oldPos,short newLen) {
-		short shift = (short)0;
-		for(int idx=0;idx < m_formats.size();idx++) {
-			CTFormat ctf = (CTFormat)m_formats.get(idx);
+	public void modifyFormatRun(short oldPos, short newLen) {
+		int shift = 0;
+		for(int i=0; i < _formats.length; i++) {
+			CTFormat ctf = _formats[i];
 			if (shift != 0) {
-				ctf.setOffset((short)(ctf.getOffset() + shift));
-			} else if ((oldPos == ctf.getOffset()) && (idx < (m_formats.size() - 1))){
-				CTFormat nextCTF = (CTFormat)m_formats.get(idx + 1);
-				shift = (short)(newLen - (nextCTF.getOffset() - ctf.getOffset()));
+				ctf.setOffset(ctf.getOffset() + shift);
+			} else if (oldPos == ctf.getOffset() && i < _formats.length - 1){
+				CTFormat nextCTF = _formats[i + 1];
+				shift = newLen - (nextCTF.getOffset() - ctf.getOffset());
 			} 
 		}
 	}
 	
-	public String toString()
-    {
+	public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[CHARTTITLEFORMAT]\n");
-        buffer.append("    .format_runs       = ").append(m_recs)
-            .append("\n");
-        int idx;
-        CTFormat ctf;
-        for(idx=0;idx<m_formats.size();idx++){
-        	ctf = (CTFormat)m_formats.get(idx);
+        buffer.append("    .format_runs       = ").append(_formats.length).append("\n");
+        for(int i=0; i<_formats.length; i++) {
+            CTFormat ctf = _formats[i];
         	buffer.append("       .char_offset= ").append(ctf.getOffset());
         	buffer.append(",.fontidx= ").append(ctf.getFontIndex());
             buffer.append("\n");
diff --git a/src/java/org/apache/poi/hssf/record/DBCellRecord.java b/src/java/org/apache/poi/hssf/record/DBCellRecord.java
index cb0afcbdae..b9b9d44c89 100644
--- a/src/java/org/apache/poi/hssf/record/DBCellRecord.java
+++ b/src/java/org/apache/poi/hssf/record/DBCellRecord.java
@@ -17,29 +17,56 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.HexDump;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        DBCell Record
+ * Title:        DBCell Record (0x00D7)<p/>
  * Description:  Used by Excel and other MS apps to quickly find rows in the sheets.<P>
  * REFERENCE:  PG 299/440 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Jason Height
- * @version 2.0-pre
  */
-public final class DBCellRecord extends Record {
+public final class DBCellRecord extends StandardRecord {
+    public final static short sid = 0x00D7;
     public final static int BLOCK_SIZE = 32;
-    public final static short sid = 0xd7;
-    private int               field_1_row_offset;
-    private short[]           field_2_cell_offsets;
+    
+    public static final class Builder {
+        private short[] _cellOffsets;
+        private int _nCellOffsets;
+        public Builder() {
+        	_cellOffsets = new short[4];
+		}
+
+        public void addCellOffset(int cellRefOffset) {
+            if (_cellOffsets.length <= _nCellOffsets) {
+                short[] temp = new short[_nCellOffsets * 2];
+                System.arraycopy(_cellOffsets, 0, temp, 0, _nCellOffsets);
+                _cellOffsets = temp;
+            }
+            _cellOffsets[_nCellOffsets] = (short) cellRefOffset;
+            _nCellOffsets++;
+        }
 
-    public DBCellRecord()
-    {
-        field_2_cell_offsets = new short[0];
+        public DBCellRecord build(int rowOffset) {
+            short[] cellOffsets = new short[_nCellOffsets];
+            System.arraycopy(_cellOffsets, 0, cellOffsets, 0, _nCellOffsets);
+            return new DBCellRecord(rowOffset, cellOffsets);
+        }
+    }
+    /**
+     * offset from the start of this DBCellRecord to the start of the first cell in
+     * the next DBCell block.
+     */
+    private final int     field_1_row_offset;
+    private final short[] field_2_cell_offsets;
+
+    DBCellRecord(int rowOffset, short[]cellOffsets) {
+        field_1_row_offset = rowOffset;
+        field_2_cell_offsets = cellOffsets;
     }
 
-    public DBCellRecord(RecordInputStream in)
-    {
+    public DBCellRecord(RecordInputStream in) {
         field_1_row_offset   = in.readUShort();
         int size = in.remaining();        
         field_2_cell_offsets = new short[ size / 2 ];
@@ -50,101 +77,28 @@ public final class DBCellRecord extends Record {
         }
     }
 
-    /**
-     * sets offset from the start of this DBCellRecord to the start of the first cell in
-     * the next DBCell block.
-     *
-     * @param offset    offset to the start of the first cell in the next DBCell block
-     */
-    public void setRowOffset(int offset)
-    {
-        field_1_row_offset = offset;
-    }
-
-    // need short list impl.
-    public void addCellOffset(short offset)
-    {
-        if (field_2_cell_offsets == null)
-        {
-            field_2_cell_offsets = new short[ 1 ];
-        }
-        else
-        {
-            short[] temp = new short[ field_2_cell_offsets.length + 1 ];
-
-            System.arraycopy(field_2_cell_offsets, 0, temp, 0,
-                             field_2_cell_offsets.length);
-            field_2_cell_offsets = temp;
-        }
-        field_2_cell_offsets[ field_2_cell_offsets.length - 1 ] = offset;
-    }
-
-    /**
-     * gets offset from the start of this DBCellRecord to the start of the first cell in
-     * the next DBCell block.
-     *
-     * @return rowoffset to the start of the first cell in the next DBCell block
-     */
-    public int getRowOffset()
-    {
-        return field_1_row_offset;
-    }
-
-    /**
-     * return the cell offset in the array
-     *
-     * @param index of the cell offset to retrieve
-     * @return celloffset from the celloffset array
-     */
-    public short getCellOffsetAt(int index)
-    {
-        return field_2_cell_offsets[ index ];
-    }
-
-    /**
-     * get the number of cell offsets in the celloffset array
-     *
-     * @return number of cell offsets
-     */
-    public int getNumCellOffsets()
-    {
-        return field_2_cell_offsets.length;
-    }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[DBCELL]\n");
-        buffer.append("    .rowoffset       = ")
-            .append(Integer.toHexString(getRowOffset())).append("\n");
-        for (int k = 0; k < getNumCellOffsets(); k++)
-        {
-            buffer.append("    .cell_" + k + "          = ")
-                .append(Integer.toHexString(getCellOffsetAt(k))).append("\n");
+        buffer.append("    .rowoffset = ").append(HexDump.intToHex(field_1_row_offset)).append("\n");
+        for (int k = 0; k < field_2_cell_offsets.length; k++) {
+            buffer.append("    .cell_").append(k).append(" = ")
+                .append(HexDump.shortToHex(field_2_cell_offsets[ k ])).append("\n");
         }
         buffer.append("[/DBCELL]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        if (field_2_cell_offsets == null)
-        {
-            field_2_cell_offsets = new short[ 0 ];
-        }
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset,
-                              (( short ) (4 + (getNumCellOffsets() * 2))));
-        LittleEndian.putInt(data, 4 + offset, getRowOffset());
-        for (int k = 0; k < getNumCellOffsets(); k++)
-        {
-            LittleEndian.putShort(data, 8 + 2*k + offset, getCellOffsetAt(k));
+    public void serialize(LittleEndianOutput out) {
+        out.writeInt(field_1_row_offset);
+        for (int k = 0; k < field_2_cell_offsets.length; k++) {
+            out.writeShort(field_2_cell_offsets[ k ]);
         }
-        return getRecordSize();
     }
     protected int getDataSize() {
-    	return 4 + (getNumCellOffsets() * 2);
+        return 4 + field_2_cell_offsets.length * 2;
     }
     
     /**
@@ -158,14 +112,12 @@ public final class DBCellRecord extends Record {
         return nBlocks * 8 + nRows * 2;
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
     public Object clone() {
-        // TODO - make immutable.
-        // this should be safe because only the instantiating code mutates these objects
+        // safe because immutable
         return this;
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/DVALRecord.java b/src/java/org/apache/poi/hssf/record/DVALRecord.java
index 69e94deacb..0bd4600b60 100644
--- a/src/java/org/apache/poi/hssf/record/DVALRecord.java
+++ b/src/java/org/apache/poi/hssf/record/DVALRecord.java
@@ -16,16 +16,15 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        DATAVALIDATIONS Record<P>
+ * Title:        DATAVALIDATIONS Record (0x01B2)<p/>
  * Description:  used in data validation ;
  *               This record is the list header of all data validation records (0x01BE) in the current sheet.
  * @author Dragos Buleandra (dragos.buleandra@trade2b.ro)
  */
-public class DVALRecord extends Record
-{
+public final class DVALRecord extends StandardRecord {
 	public final static short sid = 0x01B2;
 
 	/** Options of the DVAL */
@@ -48,57 +47,51 @@ public class DVALRecord extends Record
         field_5_dv_no = 0x00000000;
     }
 
-	public DVALRecord(RecordInputStream in)
-	{
-		this.field_1_options = in.readShort();
-		this.field_2_horiz_pos = in.readInt();
-		this.field_3_vert_pos = in.readInt();
-        this.field_cbo_id    = in.readInt(); 
-        this.field_5_dv_no   = in.readInt();
+	public DVALRecord(RecordInputStream in) {
+		field_1_options = in.readShort();
+		field_2_horiz_pos = in.readInt();
+		field_3_vert_pos = in.readInt();
+        field_cbo_id    = in.readInt(); 
+        field_5_dv_no   = in.readInt();
 	}
 
-
     /**
 	 * @param field_1_options the options of the dialog
 	 */
-	public void setOptions(short field_1_options) {
-		this.field_1_options = field_1_options;
+	public void setOptions(short options) {
+		field_1_options = options;
 	}
 
 	/**
 	 * @param field_2_horiz_pos the Horizontal position of the dialog
 	 */
-	public void setHorizontalPos(int field_2_horiz_pos) {
-		this.field_2_horiz_pos = field_2_horiz_pos;
+	public void setHorizontalPos(int horiz_pos) {
+		field_2_horiz_pos = horiz_pos;
 	}
 
 	/**
 	 * @param field_3_vert_pos the Vertical position of the dialog
 	 */
-	public void setVerticalPos(int field_3_vert_pos) {
-		this.field_3_vert_pos = field_3_vert_pos;
+	public void setVerticalPos(int vert_pos) {
+		field_3_vert_pos = vert_pos;
 	}
 
 	/**
      * set the object ID of the drop down arrow object for list boxes
      * @param cboID - Object ID
      */
-    public void setObjectID(int cboID)
-    {
-        this.field_cbo_id = cboID;
+    public void setObjectID(int cboID) {
+        field_cbo_id = cboID;
     }
 
     /**
      * Set the number of following DV records
      * @param dvNo - the DV records number
      */
-    public void setDVRecNo(int dvNo)
-    {
-        this.field_5_dv_no = dvNo;
+    public void setDVRecNo(int dvNo) {
+        field_5_dv_no = dvNo;
     }
 
-    
-    
     /**
 	 * @return the field_1_options
 	 */
@@ -123,64 +116,55 @@ public class DVALRecord extends Record
 	/**
      * get Object ID of the drop down arrow object for list boxes
      */
-    public int getObjectID( )
-    {
-        return this.field_cbo_id;
+    public int getObjectID() {
+        return field_cbo_id;
     }
 
     /**
      * Get number of following DV records
      */
-    public int getDVRecNo( )
-    {
-        return this.field_5_dv_no;
+    public int getDVRecNo() {
+        return field_5_dv_no;
     }
 
 
-	public String toString()
-	{
+	public String toString() {
 		StringBuffer buffer = new StringBuffer();
 
 		buffer.append("[DVAL]\n");
-		buffer.append("    .options      = ").append(this.getOptions()).append('\n');
-		buffer.append("    .horizPos     = ").append(this.getHorizontalPos()).append('\n');
-		buffer.append("    .vertPos      = ").append(this.getVerticalPos()).append('\n');
-		buffer.append("    .comboObjectID   = ").append(Integer.toHexString(this.getObjectID())).append("\n");
-		buffer.append("    .DVRecordsNumber = ").append(Integer.toHexString(this.getDVRecNo())).append("\n");
+		buffer.append("    .options      = ").append(getOptions()).append('\n');
+		buffer.append("    .horizPos     = ").append(getHorizontalPos()).append('\n');
+		buffer.append("    .vertPos      = ").append(getVerticalPos()).append('\n');
+		buffer.append("    .comboObjectID   = ").append(Integer.toHexString(getObjectID())).append("\n");
+		buffer.append("    .DVRecordsNumber = ").append(Integer.toHexString(getDVRecNo())).append("\n");
 		buffer.append("[/DVAL]\n");
 		return buffer.toString();
 	}
 
-    public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putShort(data, 0 + offset, this.sid);
-        LittleEndian.putShort(data, 2 + offset, ( short)(this.getRecordSize()-4));
-		
-		LittleEndian.putShort(data, 4 + offset, this.getOptions());
-		LittleEndian.putInt(data, 6 + offset, this.getHorizontalPos());
-		LittleEndian.putInt(data, 10 + offset, this.getVerticalPos());
-        LittleEndian.putInt(data, 14 + offset, this.getObjectID());
-        LittleEndian.putInt(data, 18 + offset, this.getDVRecNo());
-        return getRecordSize();
+    public void serialize(LittleEndianOutput out) {
+ 		
+		out.writeShort(getOptions());
+		out.writeInt(getHorizontalPos());
+		out.writeInt(getVerticalPos());
+		out.writeInt(getObjectID());
+		out.writeInt(getDVRecNo());
     }
 
     protected int getDataSize() {
         return 18;
     }
 
-    public short getSid()
-    {
-        return this.sid;
+    public short getSid() {
+        return sid;
     }
 
-    public Object clone()
-    {
+    public Object clone() {
       DVALRecord rec = new DVALRecord();
       rec.field_1_options = field_1_options;
       rec.field_2_horiz_pos = field_2_horiz_pos;
       rec.field_3_vert_pos = field_3_vert_pos;
-      rec.field_cbo_id = this.field_cbo_id;
-      rec.field_5_dv_no = this.field_5_dv_no;
+      rec.field_cbo_id = field_cbo_id;
+      rec.field_5_dv_no = field_5_dv_no;
       return rec;
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/DrawingRecord.java b/src/java/org/apache/poi/hssf/record/DrawingRecord.java
index b0af2c7e6e..9ba18aee03 100644
--- a/src/java/org/apache/poi/hssf/record/DrawingRecord.java
+++ b/src/java/org/apache/poi/hssf/record/DrawingRecord.java
@@ -17,9 +17,12 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
-
-public final class DrawingRecord extends Record {
+import org.apache.poi.util.LittleEndianOutput;
+/**
+ * DrawingRecord (0x00EC)<p/>
+ *
+ */
+public final class DrawingRecord extends StandardRecord {
     public static final short sid = 0x00EC;
 
 	private static final byte[] EMPTY_BYTE_ARRAY = { };
@@ -31,70 +34,50 @@ public final class DrawingRecord extends Record {
     	recordData = EMPTY_BYTE_ARRAY;
     }
 
-    public DrawingRecord( RecordInputStream in )
-    {
+    public DrawingRecord(RecordInputStream in) {
       recordData = in.readRemainder();
     }
 
-    public void processContinueRecord( byte[] record )
-    {
+    public void processContinueRecord(byte[] record) {
         //don't merge continue record with the drawing record, it must be serialized separately
         contd = record;
     }
 
-    public int serialize( int offset, byte[] data )
-    {
-        if (recordData == null)
-        {
-            recordData = new byte[ 0 ];
-        }
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, ( short ) (recordData.length));
-        if (recordData.length > 0)
-        {
-            System.arraycopy(recordData, 0, data, 4 + offset, recordData.length);
-        }
-        return getRecordSize();
+    public void serialize(LittleEndianOutput out) {
+        out.write(recordData);
     }
     protected int getDataSize() {
-        int retval = 0;
-
-        if (recordData != null) {
-            retval += recordData.length;
-        }
-        return retval;
+        return recordData.length;
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
-    public byte[] getData()
-    {
+    public byte[] getData() {
         if(contd != null) {
             byte[] newBuffer = new byte[ recordData.length + contd.length ];
             System.arraycopy( recordData, 0, newBuffer, 0, recordData.length );
             System.arraycopy( contd, 0, newBuffer, recordData.length, contd.length);
             return newBuffer;
-        } else {
-            return recordData;
         }
+        return recordData;
     }
 
-    public void setData( byte[] thedata )
-    {
-        this.recordData = thedata;
+    public void setData(byte[] thedata) {
+    	if (thedata == null) {
+    		throw new IllegalArgumentException("data must not be null");
+    	}
+        recordData = thedata;
     }
 
     public Object clone() {
     	DrawingRecord rec = new DrawingRecord();
     	
-    	rec.recordData = new byte[ recordData.length ];
-    	System.arraycopy(recordData, 0, rec.recordData, 0, recordData.length);
+    	rec.recordData = recordData.clone();
     	if (contd != null) {
-	    	System.arraycopy(contd, 0, rec.contd, 0, contd.length);
-	    	rec.contd = new byte[ contd.length ];
+	    	// TODO - this code probably never executes
+	    	rec.contd = contd.clone();
     	}
     	
     	return rec;
diff --git a/src/java/org/apache/poi/hssf/record/ExtSSTInfoSubRecord.java b/src/java/org/apache/poi/hssf/record/ExtSSTInfoSubRecord.java
deleted file mode 100644
index 845f95a162..0000000000
--- a/src/java/org/apache/poi/hssf/record/ExtSSTInfoSubRecord.java
+++ /dev/null
@@ -1,111 +0,0 @@
-
-/* ====================================================================
-   Licensed to the Apache Software Foundation (ASF) under one or more
-   contributor license agreements.  See the NOTICE file distributed with
-   this work for additional information regarding copyright ownership.
-   The ASF licenses this file to You under the Apache License, Version 2.0
-   (the "License"); you may not use this file except in compliance with
-   the License.  You may obtain a copy of the License at
-
-       http://www.apache.org/licenses/LICENSE-2.0
-
-   Unless required by applicable law or agreed to in writing, software
-   distributed under the License is distributed on an "AS IS" BASIS,
-   WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-   See the License for the specific language governing permissions and
-   limitations under the License.
-==================================================================== */
-        
-
-/*
- * ExtSSTInfoSubRecord.java
- *
- * Created on September 8, 2001, 8:37 PM
- */
-package org.apache.poi.hssf.record;
-
-import org.apache.poi.util.LittleEndian;
-
-/**
- * Extended SST table info subrecord<P>
- * contains the elements of "info" in the SST's array field<P>
- * @author Andrew C. Oliver (acoliver at apache dot org)
- * @version 2.0-pre
- * @see org.apache.poi.hssf.record.ExtSSTRecord
- */
-
-public class ExtSSTInfoSubRecord
-    extends Record
-{
-   public static final int INFO_SIZE = 8;
-    public final static short sid =
-        0xFFF;                                             // only here for conformance, doesn't really have an sid
-    private int               field_1_stream_pos;          // stream pointer to the SST record
-    private short             field_2_bucket_sst_offset;   // don't really understand this yet.
-    private short             field_3_zero;                // must be 0;
-
-    /** Creates new ExtSSTInfoSubRecord */
-
-    public ExtSSTInfoSubRecord()
-    {
-    }
-
-    public ExtSSTInfoSubRecord(RecordInputStream in)
-    {
-        field_1_stream_pos        = in.readInt();
-        field_2_bucket_sst_offset = in.readShort();
-        field_3_zero              = in.readShort();
-    }
-
-    public void setStreamPos(int pos)
-    {
-        field_1_stream_pos = pos;
-    }
-
-    public void setBucketRecordOffset(short offset)
-    {
-        field_2_bucket_sst_offset = offset;
-    }
-
-    public int getStreamPos()
-    {
-        return field_1_stream_pos;
-    }
-
-    public short getBucketSSTOffset()
-    {
-        return field_2_bucket_sst_offset;
-    }
-
-    public String toString()
-    {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append("[EXTSST]\n");
-        buffer.append("    .streampos      = ")
-            .append(Integer.toHexString(getStreamPos())).append("\n");
-        buffer.append("    .bucketsstoffset= ")
-            .append(Integer.toHexString(getBucketSSTOffset())).append("\n");
-        buffer.append("    .zero           = ")
-            .append(Integer.toHexString(field_3_zero)).append("\n");
-        buffer.append("[/EXTSST]\n");
-        return buffer.toString();
-    }
-
-    public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putInt(data, 0 + offset, getStreamPos());
-        LittleEndian.putShort(data, 4 + offset, getBucketSSTOffset());
-        LittleEndian.putShort(data, 6 + offset, ( short ) 0);
-        return getRecordSize();
-    }
-
-    protected int getDataSize() {
-        return 4;
-    }
-
-    public short getSid()
-    {
-        return sid;
-    }
-}
diff --git a/src/java/org/apache/poi/hssf/record/ExtSSTRecord.java b/src/java/org/apache/poi/hssf/record/ExtSSTRecord.java
index 8225f6b76d..f5fe5df32a 100644
--- a/src/java/org/apache/poi/hssf/record/ExtSSTRecord.java
+++ b/src/java/org/apache/poi/hssf/record/ExtSSTRecord.java
@@ -17,13 +17,10 @@
 
 package org.apache.poi.hssf.record;
 
-import java.util.ArrayList;
-import java.util.List;
-
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        Extended Static String Table<P>
+ * Title:        Extended Static String Table (0x00FF)<p/>
  * Description: This record is used for a quick lookup into the SST record. This
  *              record breaks the SST table into a set of buckets. The offsets
  *              to these buckets within the SST record are kept as well as the
@@ -31,101 +28,108 @@ import org.apache.poi.util.LittleEndian;
  * REFERENCE:  PG 313 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Jason Height (jheight at apache dot org)
- * @version 2.0-pre
+ *
  * @see org.apache.poi.hssf.record.ExtSSTInfoSubRecord
  */
-public final class ExtSSTRecord extends Record {
+public final class ExtSSTRecord extends StandardRecord {
     public final static short sid = 0x00FF;
     public static final int DEFAULT_BUCKET_SIZE = 8;
     //Can't seem to find this documented but from the biffviewer it is clear that
     //Excel only records the indexes for the first 128 buckets.
     public static final int MAX_BUCKETS = 128;
-    private short             field_1_strings_per_bucket = DEFAULT_BUCKET_SIZE;
-    private List         field_2_sst_info;
-
+    
+    
+    private static final class InfoSubRecord {
+    	public static final int ENCODED_SIZE = 8;
+        private int field_1_stream_pos;          // stream pointer to the SST record
+        private int field_2_bucket_sst_offset;   // don't really understand this yet.
+        /** unused - supposed to be zero */
+        private short field_3_zero;
+
+        /** Creates new ExtSSTInfoSubRecord */
+
+        public InfoSubRecord(int streamPos, int bucketSstOffset) {
+            field_1_stream_pos        = streamPos;
+            field_2_bucket_sst_offset = bucketSstOffset;
+        }
 
-    public ExtSSTRecord()
-    {
-        field_2_sst_info = new ArrayList();
-    }
+        public InfoSubRecord(RecordInputStream in)
+        {
+            field_1_stream_pos        = in.readInt();
+            field_2_bucket_sst_offset = in.readShort();
+            field_3_zero              = in.readShort();
+        }
 
-    public ExtSSTRecord(RecordInputStream in)
-    {
-        field_2_sst_info           = new ArrayList();
-        field_1_strings_per_bucket = in.readShort();
-        while (in.remaining() > 0) {
-            ExtSSTInfoSubRecord rec = new ExtSSTInfoSubRecord(in);
+        public int getStreamPos() {
+            return field_1_stream_pos;
+        }
 
-            field_2_sst_info.add(rec);
+        public int getBucketSSTOffset() {
+            return field_2_bucket_sst_offset;
         }
-    }
 
-    public void setNumStringsPerBucket(short numStrings)
-    {
-        field_1_strings_per_bucket = numStrings;
+        public void serialize(LittleEndianOutput out) {
+            out.writeInt(field_1_stream_pos);
+            out.writeShort(field_2_bucket_sst_offset);
+            out.writeShort(field_3_zero);
+        }
     }
+    
+    
+    private short _stringsPerBucket;
+    private InfoSubRecord[] _sstInfos;
 
-    public void addInfoRecord(ExtSSTInfoSubRecord rec)
-    {
-        field_2_sst_info.add(rec);
-    }
 
-    public short getNumStringsPerBucket()
-    {
-        return field_1_strings_per_bucket;
+    public ExtSSTRecord() {
+    	_stringsPerBucket = DEFAULT_BUCKET_SIZE;
+        _sstInfos = new InfoSubRecord[0];
     }
 
-    public int getNumInfoRecords()
-    {
-        return field_2_sst_info.size();
+    public ExtSSTRecord(RecordInputStream in) {
+        _stringsPerBucket = in.readShort();
+        int nInfos = in.remaining() / InfoSubRecord.ENCODED_SIZE;
+        _sstInfos = new InfoSubRecord[nInfos];
+        for (int i = 0; i < _sstInfos.length; i++) {
+            _sstInfos[i] = new InfoSubRecord(in);
+        }
     }
 
-    public ExtSSTInfoSubRecord getInfoRecordAt(int elem)
-    {
-        return ( ExtSSTInfoSubRecord ) field_2_sst_info.get(elem);
+    public void setNumStringsPerBucket(short numStrings) {
+        _stringsPerBucket = numStrings;
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[EXTSST]\n");
         buffer.append("    .dsst           = ")
-            .append(Integer.toHexString(getNumStringsPerBucket()))
+            .append(Integer.toHexString(_stringsPerBucket))
             .append("\n");
-        buffer.append("    .numInfoRecords = ").append(getNumInfoRecords())
+        buffer.append("    .numInfoRecords = ").append(_sstInfos.length)
             .append("\n");
-        for (int k = 0; k < getNumInfoRecords(); k++)
+        for (int k = 0; k < _sstInfos.length; k++)
         {
             buffer.append("    .inforecord     = ").append(k).append("\n");
             buffer.append("    .streampos      = ")
                 .append(Integer
-                .toHexString(getInfoRecordAt(k).getStreamPos())).append("\n");
+                .toHexString(_sstInfos[k].getStreamPos())).append("\n");
             buffer.append("    .sstoffset      = ")
                 .append(Integer
-                .toHexString(getInfoRecordAt(k).getBucketSSTOffset()))
+                .toHexString(_sstInfos[k].getBucketSSTOffset()))
                     .append("\n");
         }
         buffer.append("[/EXTSST]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, (short)(getRecordSize() - 4));
-        LittleEndian.putShort(data, 4 + offset, field_1_strings_per_bucket);
-        int pos = 6;
-
-        for (int k = 0; k < getNumInfoRecords(); k++)
-        {
-            ExtSSTInfoSubRecord rec = getInfoRecordAt(k);
-            pos += rec.serialize(pos + offset, data);
+    public void serialize(LittleEndianOutput out) {
+        out.writeShort(_stringsPerBucket);
+        for (int k = 0; k < _sstInfos.length; k++) {
+            _sstInfos[k].serialize(out);
         }
-        return pos;
     }
     protected int getDataSize() {
-    	return 2 + 8*getNumInfoRecords();
+    	return 2 + InfoSubRecord.ENCODED_SIZE*_sstInfos.length;
     }
 
     public static final int getNumberOfInfoRecsForStrings(int numStrings) {
@@ -133,7 +137,7 @@ public final class ExtSSTRecord extends Record {
       if ((numStrings % DEFAULT_BUCKET_SIZE) != 0)
         infoRecs ++;
       //Excel seems to max out after 128 info records.
-      //This isnt really documented anywhere...
+      //This isn't really documented anywhere...
       if (infoRecs > MAX_BUCKETS)
         infoRecs = MAX_BUCKETS;
       return infoRecs;
@@ -141,24 +145,18 @@ public final class ExtSSTRecord extends Record {
 
     /** Given a number of strings (in the sst), returns the size of the extsst record*/
     public static final int getRecordSizeForStrings(int numStrings) {
-      return 4 + 2 + (getNumberOfInfoRecsForStrings(numStrings) * 8);
+        return 4 + 2 + getNumberOfInfoRecsForStrings(numStrings) * 8;
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
-    public void setBucketOffsets( int[] bucketAbsoluteOffsets, int[] bucketRelativeOffsets )
-    {
-        this.field_2_sst_info = new ArrayList(bucketAbsoluteOffsets.length);
-        for ( int i = 0; i < bucketAbsoluteOffsets.length; i++ )
-        {
-            ExtSSTInfoSubRecord r = new ExtSSTInfoSubRecord();
-            r.setBucketRecordOffset((short)bucketRelativeOffsets[i]);
-            r.setStreamPos(bucketAbsoluteOffsets[i]);
-            field_2_sst_info.add(r);
+    public void setBucketOffsets(int[] bucketAbsoluteOffsets, int[] bucketRelativeOffsets) {
+    	// TODO - replace no-arg constructor with this logic
+        _sstInfos = new InfoSubRecord[bucketAbsoluteOffsets.length];
+        for (int i = 0; i < bucketAbsoluteOffsets.length; i++) {
+            _sstInfos[i] = new InfoSubRecord(bucketAbsoluteOffsets[i], bucketRelativeOffsets[i]);
         }
     }
-
 }
diff --git a/src/java/org/apache/poi/hssf/record/ExternSheetRecord.java b/src/java/org/apache/poi/hssf/record/ExternSheetRecord.java
index cbb287ed15..af6b9731a0 100644
--- a/src/java/org/apache/poi/hssf/record/ExternSheetRecord.java
+++ b/src/java/org/apache/poi/hssf/record/ExternSheetRecord.java
@@ -20,7 +20,7 @@ package org.apache.poi.hssf.record;
 import java.util.ArrayList;
 import java.util.List;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
  * EXTERNSHEET (0x0017)<br/>
@@ -28,9 +28,9 @@ import org.apache.poi.util.LittleEndian;
  * 
  * @author Libin Roman (Vista Portal LDT. Developer)
  */
-public class ExternSheetRecord extends Record {
+public class ExternSheetRecord extends StandardRecord {
 	public final static short sid = 0x0017;
-	private List _list;
+	private List<RefSubRecord> _list;
 	
 	private final class RefSubRecord {
 		public static final int ENCODED_SIZE = 6;
@@ -73,43 +73,27 @@ public class ExternSheetRecord extends Record {
 			return buffer.toString();
 		}
 		
-		/**
-		 * called by the class that is responsible for writing this sucker.
-		 * Subclasses should implement this so that their data is passed back in a
-		 * byte array.
-		 *
-		 * @param offset to begin writing at
-		 * @param data byte array containing instance data
-		 * @return number of bytes written
-		 */
-		public void serialize(int offset, byte [] data) {
-			LittleEndian.putUShort(data, 0 + offset, _extBookIndex);
-			LittleEndian.putUShort(data, 2 + offset, _firstSheetIndex);
-			LittleEndian.putUShort(data, 4 + offset, _lastSheetIndex);
+		public void serialize(LittleEndianOutput out) {
+			out.writeShort(_extBookIndex);
+			out.writeShort(_firstSheetIndex);
+			out.writeShort(_lastSheetIndex);
 		}
 	}	
 	
 	
 	
 	public ExternSheetRecord() {
-		_list = new ArrayList();
+		_list = new ArrayList<RefSubRecord>();
 	}
-	
-	/**
-	 * called by the constructor, should set class level fields.  Should throw
-	 * runtime exception for bad/icomplete data.
-	 *
-	 * @param in the RecordInputstream to read the record from
-	 */
+
 	public ExternSheetRecord(RecordInputStream in) {
-		_list		   = new ArrayList();
+		_list = new ArrayList<RefSubRecord>();
 		
 		int nItems  = in.readShort();
 		
 		for (int i = 0 ; i < nItems ; ++i) {
 			RefSubRecord rec = new RefSubRecord(in);
-			
-			_list.add( rec);
+			_list.add(rec);
 		}
 	}
 	
@@ -157,35 +141,18 @@ public class ExternSheetRecord extends Record {
 		return 2 + _list.size() * RefSubRecord.ENCODED_SIZE;
 	}
 	
-	/**
-	 * called by the class that is responsible for writing this sucker.
-	 * Subclasses should implement this so that their data is passed back in a
-	 * byte array.
-	 *
-	 * @param offset to begin writing at
-	 * @param data byte array containing instance data
-	 * @return number of bytes written
-	 */
-	public int serialize(int offset, byte [] data) {
-		int dataSize = getDataSize();
-		
+	public void serialize(LittleEndianOutput out) {
 		int nItems = _list.size();
 
-		LittleEndian.putShort(data, 0 + offset, sid);
-		LittleEndian.putUShort(data, 2 + offset, dataSize);
-		LittleEndian.putUShort(data, 4 + offset, nItems);
-		
-		int pos = 6 ;
+		out.writeShort(nItems);
 		
 		for (int i = 0; i < nItems; i++) {
-			getRef(i).serialize(offset + pos, data);
-			pos +=6;
+			getRef(i).serialize(out);
 		}
-		return dataSize + 4;
 	}
 
 	private RefSubRecord getRef(int i) {
-		return (RefSubRecord) _list.get(i);
+		return _list.get(i);
 	}
 	
 	/**
diff --git a/src/java/org/apache/poi/hssf/record/FileSharingRecord.java b/src/java/org/apache/poi/hssf/record/FileSharingRecord.java
index f6b3e6340c..d53911dde5 100644
--- a/src/java/org/apache/poi/hssf/record/FileSharingRecord.java
+++ b/src/java/org/apache/poi/hssf/record/FileSharingRecord.java
@@ -17,19 +17,19 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 import org.apache.poi.util.StringUtil;
 
 /**
- * Title:        FILESHARING<P>
+ * Title:        FILESHARING (0x005B) <p/>
  * Description:  stores the encrypted readonly for a workbook (write protect) 
  * This functionality is accessed from the options dialog box available when performing 'Save As'.<p/>
  * REFERENCE:  PG 314 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<p/>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  */
-public final class FileSharingRecord extends Record {
+public final class FileSharingRecord extends StandardRecord {
 
-    public final static short sid = 0x5b;
+    public final static short sid = 0x005B;
     private short             field_1_readonly;
     private short             field_2_password;
     private byte              field_3_username_unicode_options;
@@ -103,12 +103,6 @@ public final class FileSharingRecord extends Record {
         return field_2_password;
     }
 
-    /**
-     * @return byte representing the length of the username field
-     */
-    public short getUsernameLength() {
-        return (short) field_3_username_value.length();
-    }
 
     /**
      * @return username of the user that created the file
@@ -139,22 +133,19 @@ public final class FileSharingRecord extends Record {
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data) {
+    public void serialize(LittleEndianOutput out) {
         // TODO - junit
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, (short)(getRecordSize()-4));
-        LittleEndian.putShort(data, 4 + offset, getReadOnly());
-        LittleEndian.putShort(data, 6 + offset, getPassword());
-        LittleEndian.putShort(data, 8 + offset, getUsernameLength());
-        if(getUsernameLength() > 0) {
-            LittleEndian.putByte(data, 10 + offset, field_3_username_unicode_options);
-            StringUtil.putCompressedUnicode( getUsername(), data, 11 + offset );
+        out.writeShort(getReadOnly());
+        out.writeShort(getPassword());
+        out.writeShort(field_3_username_value.length());
+        if(field_3_username_value.length() > 0) {
+        	out.writeByte(field_3_username_unicode_options);
+            StringUtil.putCompressedUnicode(getUsername(), out);
         }
-        return getRecordSize();
     }
 
     protected int getDataSize() {
-        short nameLen = getUsernameLength();
+        int nameLen = field_3_username_value.length();
         if (nameLen < 1) {
             return 6;
         }
diff --git a/src/java/org/apache/poi/hssf/record/FontRecord.java b/src/java/org/apache/poi/hssf/record/FontRecord.java
index 890460f9e7..3b0b4f3e30 100644
--- a/src/java/org/apache/poi/hssf/record/FontRecord.java
+++ b/src/java/org/apache/poi/hssf/record/FontRecord.java
@@ -17,18 +17,19 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
-import org.apache.poi.util.StringUtil;
 import org.apache.poi.util.BitField;
 import org.apache.poi.util.BitFieldFactory;
+import org.apache.poi.util.LittleEndianOutput;
+import org.apache.poi.util.StringUtil;
 
 /**
- * Title:        Font Record - descrbes a font in the workbook (index = 0-3,5-infinity - skip 4)<P>
+ * Title:        Font Record (0x0031) <p/>
+ * - describes a font in the workbook (index = 0-3,5-infinity - skip 4)<P>
  * Description:  An element in the Font Table<P>
  * REFERENCE:  PG 315 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  */
-public final class FontRecord extends Record {
+public final class FontRecord extends StandardRecord {
     public final static short     sid                 = 0x0031;                                                 // docs are wrong (0x231 Microsoft Support site article Q184647)
     public final static short     SS_NONE             = 0;
     public final static short     SS_SUPER            = 1;
@@ -42,16 +43,12 @@ public final class FontRecord extends Record {
     private short                 field_2_attributes;
 
     // 0 0x01 - Reserved bit must be 0
-    static final private BitField italic     =
-        BitFieldFactory.getInstance(0x02);                                   // is this font in italics
+    private static final BitField italic     = BitFieldFactory.getInstance(0x02); // is this font in italics
 
     // 2 0x04 - reserved bit must be 0
-    static final private BitField strikeout  =
-        BitFieldFactory.getInstance(0x08);                                   // is this font has a line through the center
-    static final private BitField macoutline = BitFieldFactory.getInstance(
-        0x10);                                                // some weird macintosh thing....but who understands those mac people anyhow
-    static final private BitField macshadow  = BitFieldFactory.getInstance(
-        0x20);                                                // some weird macintosh thing....but who understands those mac people anyhow
+    private static final BitField strikeout  =BitFieldFactory.getInstance(0x08);  // is this font has a line through the center
+    private static final BitField macoutline = BitFieldFactory.getInstance(0x10); // some weird macintosh thing....but who understands those mac people anyhow
+    private static final BitField macshadow  = BitFieldFactory.getInstance(0x20); // some weird macintosh thing....but who understands those mac people anyhow
 
     // 7-6 - reserved bits must be 0
     // the rest is unused
@@ -62,15 +59,13 @@ public final class FontRecord extends Record {
     private byte                  field_7_family;             // ?? defined by windows api logfont structure?
     private byte                  field_8_charset;            // ?? defined by windows api logfont structure?
     private byte                  field_9_zero = 0;           // must be 0
-    private byte                  field_10_font_name_len;     // length of the font name
+    /** possibly empty string never <code>null</code> */
     private String                field_11_font_name;         // whoa...the font name
 
-    public FontRecord()
-    {
+    public FontRecord() {
     }
 
-    public FontRecord(RecordInputStream in)
-    {
+    public FontRecord(RecordInputStream in) {
         field_1_font_height         = in.readShort();
         field_2_attributes          = in.readShort();
         field_3_color_palette_index = in.readShort();
@@ -80,17 +75,15 @@ public final class FontRecord extends Record {
         field_7_family              = in.readByte();
         field_8_charset             = in.readByte();
         field_9_zero                = in.readByte();
-        field_10_font_name_len      = in.readByte();
-        if (field_10_font_name_len > 0)
-        {
-            if (in.readByte() == 0)
-            {   // is compressed unicode
-                field_11_font_name = in.readCompressedUnicode(LittleEndian.ubyteToInt(field_10_font_name_len));
-            }
-            else
-            {   // is not compressed unicode
+        int field_10_font_name_len  = in.readUByte();
+        if (field_10_font_name_len > 0) {
+            if (in.readByte() == 0) {   // is compressed unicode
+                field_11_font_name = in.readCompressedUnicode(field_10_font_name_len);
+            } else {   // is not compressed unicode
                 field_11_font_name = in.readUnicodeLEString(field_10_font_name_len);
             }
+        } else {
+        	field_11_font_name = "";
         }
     }
 
@@ -244,17 +237,6 @@ public final class FontRecord extends Record {
         field_8_charset = charset;
     }
 
-    /**
-     * set the length of the fontname string
-     *
-     * @param len  length of the font name
-     * @see #setFontName(String)
-     */
-
-    public void setFontNameLength(byte len)
-    {
-        field_10_font_name_len = len;
-    }
 
     /**
      * set the name of the font
@@ -416,18 +398,6 @@ public final class FontRecord extends Record {
     }
 
     /**
-     * get the length of the fontname string
-     *
-     * @return length of the font name
-     * @see #getFontName()
-     */
-
-    public byte getFontNameLength()
-    {
-        return field_10_font_name_len;
-    }
-
-    /**
      * get the name of the font
      *
      * @return fn - name of the font (i.e. "Arial")
@@ -467,45 +437,46 @@ public final class FontRecord extends Record {
             .append(Integer.toHexString(getFamily())).append("\n");
         buffer.append("    .charset         = ")
             .append(Integer.toHexString(getCharset())).append("\n");
-        buffer.append("    .namelength      = ")
-            .append(Integer.toHexString(getFontNameLength())).append("\n");
         buffer.append("    .fontname        = ").append(getFontName())
             .append("\n");
         buffer.append("[/FONT]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        int realflen = getFontNameLength() * 2;
-
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(
-            data, 2 + offset,
-            ( short ) (15 + realflen
-                       + 1));   // 19 - 4 (sid/len) + font name length = datasize
-
-        // undocumented single byte (1)
-        LittleEndian.putShort(data, 4 + offset, getFontHeight());
-        LittleEndian.putShort(data, 6 + offset, getAttributes());
-        LittleEndian.putShort(data, 8 + offset, getColorPaletteIndex());
-        LittleEndian.putShort(data, 10 + offset, getBoldWeight());
-        LittleEndian.putShort(data, 12 + offset, getSuperSubScript());
-        data[ 14 + offset ] = getUnderline();
-        data[ 15 + offset ] = getFamily();
-        data[ 16 + offset ] = getCharset();
-        data[ 17 + offset ] = field_9_zero;
-        data[ 18 + offset ] = getFontNameLength();
-        data[ 19 + offset ] = ( byte ) 1;
-        if (getFontName() != null) {
-           StringUtil.putUnicodeLE(getFontName(), data, 20 + offset);
-        }
-        return getRecordSize();
+    public void serialize(LittleEndianOutput out) {
+ 
+    	out.writeShort(getFontHeight());
+    	out.writeShort(getAttributes());
+    	out.writeShort(getColorPaletteIndex());
+    	out.writeShort(getBoldWeight());
+    	out.writeShort(getSuperSubScript());
+    	out.writeByte(getUnderline());
+    	out.writeByte(getFamily());
+    	out.writeByte(getCharset());
+    	out.writeByte(field_9_zero);
+    	int fontNameLen = field_11_font_name.length();
+		out.writeByte(fontNameLen);
+		if (fontNameLen > 0) {
+        	boolean hasMultibyte = StringUtil.hasMultibyte(field_11_font_name);
+        	out.writeByte(hasMultibyte ? 0x01 : 0x00);
+            if (hasMultibyte) {
+               StringUtil.putUnicodeLE(field_11_font_name, out);
+            } else {
+                StringUtil.putCompressedUnicode(field_11_font_name, out);
+            }
+		}
     }
     protected int getDataSize() {
-    	// Note - no matter the original, we always
-    	//  re-serialise the font name as unicode
-        return 16 + getFontNameLength() * 2;
+    	int size = 15; // 5 shorts + 5 bytes
+    	int fontNameLen = field_11_font_name.length();
+    	if (fontNameLen < 1) {
+    		// options byte is not encoded if no character data
+    		return size;
+    	}
+    	size ++; // options byte
+    	
+    	boolean hasMultibyte = StringUtil.hasMultibyte(field_11_font_name);
+    	return size + fontNameLen * (hasMultibyte ? 2 : 1);
     }
 
     public short getSid()
@@ -528,7 +499,6 @@ public final class FontRecord extends Record {
         field_7_family              = source.field_7_family;
         field_8_charset             = source.field_8_charset;
         field_9_zero                = source.field_9_zero;
-        field_10_font_name_len      = source.field_10_font_name_len;
         field_11_font_name          = source.field_11_font_name;
     }
 
@@ -548,7 +518,6 @@ public final class FontRecord extends Record {
 		result = prime * result + field_7_family;
 		result = prime * result + field_8_charset;
 		result = prime * result + field_9_zero;
-		result = prime * result + field_10_font_name_len;
 		return result;
 	}
 	
@@ -572,7 +541,6 @@ public final class FontRecord extends Record {
 		field_7_family              == other.field_7_family &&
 		field_8_charset             == other.field_8_charset &&
 		field_9_zero                == other.field_9_zero &&
-		field_10_font_name_len      == other.field_10_font_name_len &&
 		field_11_font_name.equals(other.field_11_font_name)
 		;
 	}
diff --git a/src/java/org/apache/poi/hssf/record/FooterRecord.java b/src/java/org/apache/poi/hssf/record/FooterRecord.java
index 0350d3a8cd..b08d3dca11 100644
--- a/src/java/org/apache/poi/hssf/record/FooterRecord.java
+++ b/src/java/org/apache/poi/hssf/record/FooterRecord.java
@@ -1,4 +1,3 @@
-
 /* ====================================================================
    Licensed to the Apache Software Foundation (ASF) under one or more
    contributor license agreements.  See the NOTICE file distributed with
@@ -15,191 +14,61 @@
    See the License for the specific language governing permissions and
    limitations under the License.
 ==================================================================== */
-        
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
-import org.apache.poi.util.StringUtil;
-
 /**
- * Title:        Footer Record <P>
+ * Title:        Footer Record (0x0015) <p/>
  * Description:  Specifies the footer for a sheet<P>
- * REFERENCE:  PG 317 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
+ * REFERENCE:  PG 317 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<p/>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Shawn Laubach (slaubach at apache dot org) Modified 3/14/02
  * @author Jason Height (jheight at chariot dot net dot au)
- * @version 2.0-pre
+ *
  */
+public final class FooterRecord extends HeaderFooterBase {
+    public final static short sid = 0x0015;
 
-public class FooterRecord
-    extends Record
-{
-    public final static short sid = 0x15;
-    private byte              field_1_footer_len;
-    private byte              field_2_reserved;
-    private byte              field_3_unicode_flag;
-    private String            field_4_footer;
-
-    public FooterRecord()
-    {
-    }
-
-    public FooterRecord(RecordInputStream in)
-    {
-        if (in.remaining() > 0)
-        {
-            field_1_footer_len = in.readByte();
-            /** These two fields are a bit odd. They are not documented*/
-            field_2_reserved = in.readByte();
-            field_3_unicode_flag = in.readByte();						// unicode
-    
-                         if(isMultibyte())
-                         {
-                field_4_footer = in.readUnicodeLEString(LittleEndian.ubyteToInt( field_1_footer_len));
-                         }
-                         else
-                         {
-                field_4_footer = in.readCompressedUnicode(LittleEndian.ubyteToInt( field_1_footer_len));
-                         }
-        }
-    }
-
-    /**
-     * see the unicode flag
-     *
-     * @return boolean flag
-     *  true:footer string has at least one multibyte character
-     */
-     public boolean isMultibyte() {
-         return ((field_3_unicode_flag & 0xFF) == 1);
+    public FooterRecord(String text) {
+    	super(text);
     }
 
+    public FooterRecord(RecordInputStream in) {
+		super(in);
+	}
 
-    /**
-     * set the length of the footer string
-     *
-     * @param len  length of the footer string
-     * @see #setFooter(String)
-     */
-
-    public void setFooterLength(byte len)
-    {
-        field_1_footer_len = len;
-    }
-
-    /**
+     /**
      * set the footer string
      *
      * @param footer string to display
-     * @see #setFooterLength(byte)
-     */
-
-    public void setFooter(String footer)
-    {
-        field_4_footer = footer;
-        field_3_unicode_flag = 
-            (byte) (StringUtil.hasMultibyte(field_4_footer) ? 1 : 0);
-        // Check it'll fit into the space in the record
-        
-        if(field_4_footer == null) return;
-        if(field_3_unicode_flag == 1) {
-        	if(field_4_footer.length() > 127) {
-        		throw new IllegalArgumentException("Footer string too long (limit is 127 for unicode strings)");
-        	}
-        } else {
-        	if(field_4_footer.length() > 255) {
-        		throw new IllegalArgumentException("Footer string too long (limit is 255 for non-unicode strings)");
-        	}
-        }
-    }
-
-    /**
-     * get the length of the footer string
-     *
-     * @return length of the footer string
-     * @see #getFooter()
      */
-
-    public short getFooterLength()
-    {
-        return (short)(0xFF & field_1_footer_len); // [Shawn] Fixed needing unsigned byte
+    public void setFooter(String footer) {
+        setText(footer);
     }
 
     /**
      * get the footer string
      *
      * @return footer string to display
-     * @see #getFooterLength()
      */
-
-    public String getFooter()
-    {
-        return field_4_footer;
+    public String getFooter() {
+        return getText();
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[FOOTER]\n");
-        buffer.append("    .footerlen      = ")
-            .append(Integer.toHexString(getFooterLength())).append("\n");
-        buffer.append("    .footer         = ").append(getFooter())
-            .append("\n");
+        buffer.append("    .footer = ").append(getText()).append("\n");
         buffer.append("[/FOOTER]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        int len = 4;
-
-        if (getFooterLength() > 0)
-        {
-            len+=3; // [Shawn] Fixed for two null bytes in the length
-        }
-        short bytelen = (short)(isMultibyte() ?
-            getFooterLength()*2 : getFooterLength() );
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset,
-                              ( short ) ((len - 4) + bytelen ));
-        if (getFooterLength() > 0)
-        {
-            data[ 4 + offset ] = (byte)getFooterLength();
-            data[ 6 + offset ] = field_3_unicode_flag;
-            if(isMultibyte())
-            {
-                StringUtil.putUnicodeLE(getFooter(), data, 7 + offset);
-            }
-            else
-            {
-                StringUtil.putCompressedUnicode(getFooter(), data, 7 + offset); // [Shawn] Place the string in the correct offset
-            }
-        }
-        return getRecordSize();
-    }
-
-    protected int getDataSize() {
-        int retval = 0;
-
-        if (getFooterLength() > 0) {
-            retval+=3; // [Shawn] Fixed for two null bytes in the length
-        }
-        return retval + getFooterLength() * (isMultibyte() ? 2 : 1);
-    }
-
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
     public Object clone() {
-      FooterRecord rec = new FooterRecord();
-      rec.field_1_footer_len = field_1_footer_len;
-      rec.field_2_reserved = field_2_reserved;
-      rec.field_3_unicode_flag = field_3_unicode_flag;
-      rec.field_4_footer = field_4_footer;
-      return rec;
+        return new FooterRecord(getText());
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/FormatRecord.java b/src/java/org/apache/poi/hssf/record/FormatRecord.java
index 6ea2ce9632..2d2f238c51 100644
--- a/src/java/org/apache/poi/hssf/record/FormatRecord.java
+++ b/src/java/org/apache/poi/hssf/record/FormatRecord.java
@@ -17,91 +17,41 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.HexDump;
+import org.apache.poi.util.LittleEndianOutput;
 import org.apache.poi.util.StringUtil;
 
 /**
- * Title:        Format Record<P>
- * Description:  describes a number format -- those goofy strings like $(#,###)<P>
+ * Title:        Format Record (0x041E) <p/>
+ * Description:  describes a number format -- those goofy strings like $(#,###)<p/>
  *
- * REFERENCE:  PG 317 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
+ * REFERENCE:  PG 317 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<p/>
  * @author Andrew C. Oliver (acoliver at apache dot org)
- * @author Shawn M. Laubach (slaubach at apache dot org)  
+ * @author Shawn M. Laubach (slaubach at apache dot org)
  */
-public final class FormatRecord extends Record {
+public final class FormatRecord extends StandardRecord {
     public final static short sid = 0x041E;
-    private short             field_1_index_code;
 
-    private short             field_3_unicode_len;      // unicode string length
-    private boolean          field_3_unicode_flag;     // it is not undocumented - it is unicode flag
-    private String            field_4_formatstring;
+    private final int field_1_index_code;
+    private final boolean field_3_hasMultibyte;
+    private final String field_4_formatstring;
 
-    public FormatRecord()
-    {
-    }
-
-    public FormatRecord(RecordInputStream in)
-    {
-        field_1_index_code       = in.readShort();
-        field_3_unicode_len      = in.readShort();
-        field_3_unicode_flag     = ( in.readByte() & (byte)0x01 ) != 0;
-                                              
-      if ( field_3_unicode_flag  ) {
-          // unicode
-          field_4_formatstring = in.readUnicodeLEString( field_3_unicode_len );
-      }
-      else {
-          // not unicode
-          field_4_formatstring = in.readCompressedUnicode( field_3_unicode_len );
-      }
-    }
-
-    /**
-     * set the format index code (for built in formats)
-     *
-     * @param index  the format index code
-     * @see org.apache.poi.hssf.model.Workbook
-     */
-
-    public void setIndexCode(short index)
-    {
-        field_1_index_code = index;
-    }
-
-    /**
-     * set the format string length
-     *
-     * @param len  the length of the format string
-     * @see #setFormatString(String)
-     */
-    
-    public void setFormatStringLength(byte len)
-    {
-
-	field_3_unicode_len = len;
-    }
-
-    /**
-     * set whether the string is unicode
-     *
-     * @param unicode flag for whether string is unicode
-     */
-
-    public void setUnicodeFlag(boolean unicode) {
-	field_3_unicode_flag = unicode;
+    public FormatRecord(int indexCode, String fs) {
+        field_1_index_code = indexCode;
+        field_4_formatstring = fs;
+        field_3_hasMultibyte = StringUtil.hasMultibyte(fs);
     }
 
-    /**
-     * set the format string
-     *
-     * @param fs  the format string
-     * @see #setFormatStringLength(byte)
-     */
+    public FormatRecord(RecordInputStream in) {
+        field_1_index_code = in.readShort();
+        int field_3_unicode_len = in.readUShort();
+        field_3_hasMultibyte = (in.readByte() & 0x01) != 0;
 
-    public void setFormatString(String fs)
-    {
-        field_4_formatstring = fs;
-        setUnicodeFlag(StringUtil.hasMultibyte(fs));
+        if (field_3_hasMultibyte) {
+            field_4_formatstring = in.readUnicodeLEString(field_3_unicode_len);
+        } else {
+            field_4_formatstring = in.readCompressedUnicode(field_3_unicode_len);
+        }
     }
 
     /**
@@ -110,95 +60,53 @@ public final class FormatRecord extends Record {
      * @return the format index code
      * @see org.apache.poi.hssf.model.Workbook
      */
-
-    public short getIndexCode()
-    {
+    public int getIndexCode() {
         return field_1_index_code;
     }
 
     /**
-     * get the format string length
-     *
-     * @return the length of the format string
-     * @see #getFormatString()
-     */
-
-   /* public short getFormatStringLength()
-    {
-        return field_3_unicode_flag ? field_3_unicode_len : field_2_formatstring_len;
-    }*/
-
-    /**
-     * get whether the string is unicode
-     *
-     * @return flag for whether string is unicode
-     */
-
-    public boolean getUnicodeFlag() {
-	return field_3_unicode_flag;
-    }    
-
-    /**
      * get the format string
      *
      * @return the format string
      */
-
-    public String getFormatString()
-    {
+    public String getFormatString() {
         return field_4_formatstring;
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[FORMAT]\n");
-        buffer.append("    .indexcode       = ")
-            .append(Integer.toHexString(getIndexCode())).append("\n");
-        /*
-        buffer.append("    .formatstringlen = ")
-            .append(Integer.toHexString(getFormatStringLength()))
-            .append("\n");
-        */
-        buffer.append("    .unicode length  = ")
-            .append(Integer.toHexString(field_3_unicode_len)).append("\n");
-        buffer.append("    .isUnicode       = ")
-            .append( field_3_unicode_flag ).append("\n");
-        buffer.append("    .formatstring    = ").append(getFormatString())
-            .append("\n");
+        buffer.append("    .indexcode       = ").append(HexDump.shortToHex(getIndexCode())).append("\n");
+        buffer.append("    .isUnicode       = ").append(field_3_hasMultibyte ).append("\n");
+        buffer.append("    .formatstring    = ").append(getFormatString()).append("\n");
         buffer.append("[/FORMAT]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, (short)( 2 + 2 + 1 + ( (field_3_unicode_flag) 
-                                                                  ? 2 * field_3_unicode_len 
-                                                                  : field_3_unicode_len ) ) );
-                                                  // index + len + flag + format string length
-        LittleEndian.putShort(data, 4 + offset, getIndexCode());
-        LittleEndian.putShort(data, 6 + offset, field_3_unicode_len);
-        data[ 8 + offset ] = (byte)( (field_3_unicode_flag) ? 0x01 : 0x00 );
-
-      if ( field_3_unicode_flag ) {
-          // unicode
-          StringUtil.putUnicodeLE( getFormatString(), data, 9 + offset );
-      }
-      else {
-          // not unicode
-          StringUtil.putCompressedUnicode( getFormatString(), data, 9 + offset );
+    public void serialize(LittleEndianOutput out) {
+        String formatString = getFormatString();
+        out.writeShort(getIndexCode());
+        out.writeShort(formatString.length());
+        out.writeByte(field_3_hasMultibyte ? 0x01 : 0x00);
+
+      if ( field_3_hasMultibyte ) {
+          StringUtil.putUnicodeLE( formatString, out);
+      }  else {
+          StringUtil.putCompressedUnicode( formatString, out);
       }
-      
-        return getRecordSize();
     }
     protected int getDataSize() {
-        return 5 + field_3_unicode_len * (field_3_unicode_flag ? 2 : 1);
+        return 5 // 2 shorts + 1 byte
+            + getFormatString().length() * (field_3_hasMultibyte ? 2 : 1);
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
+    @Override
+    public Object clone() {
+        // immutable
+        return this;
+    }
 }
diff --git a/src/java/org/apache/poi/hssf/record/HeaderFooterBase.java b/src/java/org/apache/poi/hssf/record/HeaderFooterBase.java
new file mode 100644
index 0000000000..92ccf944f1
--- /dev/null
+++ b/src/java/org/apache/poi/hssf/record/HeaderFooterBase.java
@@ -0,0 +1,109 @@
+/* ====================================================================

+   Licensed to the Apache Software Foundation (ASF) under one or more

+   contributor license agreements.  See the NOTICE file distributed with

+   this work for additional information regarding copyright ownership.

+   The ASF licenses this file to You under the Apache License, Version 2.0

+   (the "License"); you may not use this file except in compliance with

+   the License.  You may obtain a copy of the License at

+

+       http://www.apache.org/licenses/LICENSE-2.0

+

+   Unless required by applicable law or agreed to in writing, software

+   distributed under the License is distributed on an "AS IS" BASIS,

+   WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.

+   See the License for the specific language governing permissions and

+   limitations under the License.

+==================================================================== */

+

+package org.apache.poi.hssf.record;

+

+import org.apache.poi.util.LittleEndianOutput;

+import org.apache.poi.util.StringUtil;

+

+/**

+ * Common header/footer base class

+ * 

+ * @author Josh Micich

+ */

+abstract class HeaderFooterBase extends StandardRecord {

+	private boolean field_2_hasMultibyte;

+	private String field_3_text;

+

+	protected HeaderFooterBase(String text) {

+		setText(text);

+	}

+

+	protected HeaderFooterBase(RecordInputStream in) {

+		if (in.remaining() > 0) {

+			int field_1_footer_len = in.readShort();

+			field_2_hasMultibyte = in.readByte() != 0x00;

+

+			if (field_2_hasMultibyte) {

+				field_3_text = in.readUnicodeLEString(field_1_footer_len);

+			} else {

+				field_3_text = in.readCompressedUnicode(field_1_footer_len);

+			}

+		} else {

+			// Note - this is unusual: when the text is empty string, the whole record is empty (just the 4 byte BIFF header)

+			field_3_text = "";

+		}

+	}

+

+	/**

+	 * set the footer string

+	 * 

+	 * @param text string to display

+	 */

+	public final void setText(String text) {

+		if (text == null) {

+			throw new IllegalArgumentException("text must not be null");

+		}

+		field_2_hasMultibyte = StringUtil.hasMultibyte(text);

+		field_3_text = text;

+		

+		// Check it'll fit into the space in the record

+		if (field_2_hasMultibyte) {

+			if (field_3_text.length() > 127) {

+				throw new IllegalArgumentException(

+						"Footer string too long (limit is 127 for unicode strings)");

+			}

+		} else {

+			if (field_3_text.length() > 255) {

+				throw new IllegalArgumentException(

+						"Footer string too long (limit is 255 for non-unicode strings)");

+			}

+		}

+	}

+

+	/**

+	 * get the length of the footer string

+	 * 

+	 * @return length of the footer string

+	 */

+	private int getTextLength() {

+		return field_3_text.length();

+	}

+

+	public final String getText() {

+		return field_3_text;

+	}

+

+	public final void serialize(LittleEndianOutput out) {

+		if (getTextLength() > 0) {

+			out.writeShort(getTextLength());

+			out.writeByte(field_2_hasMultibyte ? 0x01 : 0x00);

+			if (field_2_hasMultibyte) {

+				StringUtil.putUnicodeLE(field_3_text, out);

+			} else {

+				StringUtil.putCompressedUnicode(field_3_text, out);

+			}

+		}

+	}

+

+	protected final int getDataSize() {

+		if (getTextLength() < 1) {

+			return 0;

+		}

+		return 3 + getTextLength() * (field_2_hasMultibyte ? 2 : 1);

+	}

+}

diff --git a/src/java/org/apache/poi/hssf/record/HeaderRecord.java b/src/java/org/apache/poi/hssf/record/HeaderRecord.java
index aea321eaca..188149d7df 100644
--- a/src/java/org/apache/poi/hssf/record/HeaderRecord.java
+++ b/src/java/org/apache/poi/hssf/record/HeaderRecord.java
@@ -17,8 +17,6 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
-import org.apache.poi.util.StringUtil;
 
 /**
  * Title:        Header Record<P>
@@ -28,172 +26,50 @@ import org.apache.poi.util.StringUtil;
  * @author Shawn Laubach (slaubach at apache dot org) Modified 3/14/02
  * @author Jason Height (jheight at chariot dot net dot au)
  */
-public final class HeaderRecord extends Record {
+public final class HeaderRecord extends HeaderFooterBase {
     public final static short sid = 0x0014;
-    private byte              field_1_header_len;
-    private byte              field_2_reserved;
-    private byte              field_3_unicode_flag;
-    private String            field_4_header;
 
-    public HeaderRecord()
-    {
+    public HeaderRecord(String text) {
+    	super(text);
     }
 
-    public HeaderRecord(RecordInputStream in)
-    {
-        if (in.remaining() > 0)
-        {
-            field_1_header_len = in.readByte();
-            /** These two fields are a bit odd. They are not documented*/
-            field_2_reserved = in.readByte();
-            field_3_unicode_flag = in.readByte();						// unicode
-
-                         if(isMultibyte())
-                         {
-                field_4_header = in.readUnicodeLEString(LittleEndian.ubyteToInt( field_1_header_len));
-                         }
-                         else
-                         {
-                field_4_header = in.readCompressedUnicode(LittleEndian.ubyteToInt( field_1_header_len));
-                         }
-        }
-    }
-
-    /**
-     * see the unicode flag
-     *
-     * @return boolean flag
-     *  true:footer string has at least one multibyte character
-     */
-     public boolean isMultibyte() {
-         return ((field_3_unicode_flag & 0xFF) == 1);
-    }
-
-    /**
-     * set the length of the header string
-     *
-     * @param len  length of the header string
-     * @see #setHeader(String)
-     */
-
-    public void setHeaderLength(byte len)
-    {
-        field_1_header_len = len;
+    public HeaderRecord(RecordInputStream in) {
+    	super(in);
     }
 
     /**
      * set the header string
      *
      * @param header string to display
-     * @see #setHeaderLength(byte)
-     */
-
-    public void setHeader(String header)
-    {
-        field_4_header = header;
-        field_3_unicode_flag = 
-            (byte) (StringUtil.hasMultibyte(field_4_header) ? 1 : 0);
-        
-        // Check it'll fit into the space in the record
-        if(field_4_header == null) return;
-        if(field_3_unicode_flag == 1) {
-        	if(field_4_header.length() > 127) {
-        		throw new IllegalArgumentException("Header string too long (limit is 127 for unicode strings)");
-        	}
-        } else {
-        	if(field_4_header.length() > 255) {
-        		throw new IllegalArgumentException("Header string too long (limit is 255 for non-unicode strings)");
-        	}
-        }
-    }
-
-    /**
-     * get the length of the header string
-     *
-     * @return length of the header string
-     * @see #getHeader()
      */
-
-    public short getHeaderLength()
-    {
-        return (short)(0xFF & field_1_header_len); // [Shawn] Fixed needing unsigned byte
+    public void setHeader(String header) {
+    	setText(header);
     }
 
     /**
      * get the header string
      *
      * @return header string to display
-     * @see #getHeaderLength()
      */
-
-    public String getHeader()
-    {
-        return field_4_header;
+    public String getHeader() {
+        return getText();
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[HEADER]\n");
-        buffer.append("    .length         = ").append(getHeaderLength())
-            .append("\n");
-        buffer.append("    .header         = ").append(getHeader())
-            .append("\n");
+        buffer.append("    .header = ").append(getText()).append("\n");
         buffer.append("[/HEADER]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        int len = 4;
-
-        if (getHeaderLength() != 0)
-        {
-            len+=3; // [Shawn] Fixed for two null bytes in the length
-        }
-        short bytelen = (short)(isMultibyte() ?
-            getHeaderLength()*2 : getHeaderLength() );
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset,
-                              ( short ) ((len - 4) + bytelen));
-
-        if (getHeaderLength() > 0)
-        {
-            data[ 4 + offset ] = (byte)getHeaderLength();
-            data[ 6 + offset ] = field_3_unicode_flag;
-            if(isMultibyte())
-            {
-                StringUtil.putUnicodeLE(getHeader(), data, 7 + offset);
-            }
-            else
-            {
-                StringUtil.putCompressedUnicode(getHeader(), data, 7 + offset); // [Shawn] Place the string in the correct offset
-            }
-        }
-        return getRecordSize();
-    }
-
-    protected int getDataSize() {
-        int retval = 0;
-
-        if (getHeaderLength() != 0) {
-            retval+=3; // [Shawn] Fixed for two null bytes in the length
-        }
-       return retval + getHeaderLength() * (isMultibyte() ? 2 : 1);
-    }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
     public Object clone() {
-      HeaderRecord rec = new HeaderRecord();
-      rec.field_1_header_len = field_1_header_len;
-      rec.field_2_reserved = field_2_reserved;
-      rec.field_3_unicode_flag = field_3_unicode_flag;
-      rec.field_4_header = field_4_header;
-      return rec;
+      return new HeaderRecord(getText());
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/IndexRecord.java b/src/java/org/apache/poi/hssf/record/IndexRecord.java
index 650d1258c8..63727bb946 100644
--- a/src/java/org/apache/poi/hssf/record/IndexRecord.java
+++ b/src/java/org/apache/poi/hssf/record/IndexRecord.java
@@ -18,25 +18,23 @@
 package org.apache.poi.hssf.record;
 
 import org.apache.poi.util.IntList;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        Index Record<P>
+ * Title:        Index Record (0x020B)<p/>
  * Description:  Occurs right after BOF, tells you where the DBCELL records are for a sheet
- *               Important for locating cells<P>
+ *               Important for locating cells<p/>
  * NOT USED IN THIS RELEASE
- * REFERENCE:  PG 323 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
+ * REFERENCE:  PG 323 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<p/>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Jason Height (jheight at chariot dot net dot au)
  */
-public class IndexRecord extends Record {
-    public final static short sid             = 0x020B;
-    public final static int   DBCELL_CAPACITY = 30;
-    public int                field_1_zero;            // reserved must be 0
-    public int                field_2_first_row;       // first row on the sheet
-    public int                field_3_last_row_add1;   // last row
-    public int                field_4_zero;            // reserved must be 0
-    public IntList            field_5_dbcells;         // array of offsets to DBCELL records
+public class IndexRecord extends StandardRecord {
+    public final static short sid = 0x020B;
+    private int                field_2_first_row;       // first row on the sheet
+    private int                field_3_last_row_add1;   // last row
+    private int                field_4_zero;            // supposed to be zero
+    private IntList            field_5_dbcells;         // array of offsets to DBCELL records
 
     public IndexRecord()
     {
@@ -44,16 +42,17 @@ public class IndexRecord extends Record {
 
     public IndexRecord(RecordInputStream in)
     {
-        field_5_dbcells       =
-            new IntList(DBCELL_CAPACITY);   // initial capacity of 30
-        field_1_zero          = in.readInt();
+        int field_1_zero          = in.readInt();
+        if (field_1_zero != 0) {
+        	throw new RecordFormatException("Expected zero for field 1 but got " + field_1_zero);
+        }
         field_2_first_row     = in.readInt();
         field_3_last_row_add1 = in.readInt();
-        field_4_zero          = in.readInt();
-        while(in.remaining() > 0)
-        {
-
-            // System.out.println("getting " + k);
+        field_4_zero      = in.readInt();
+        
+        int nCells = in.remaining() / 4;
+        field_5_dbcells = new IntList(nCells);
+        for(int i=0; i<nCells; i++) {
             field_5_dbcells.add(in.readInt());
         }
     }
@@ -115,50 +114,43 @@ public class IndexRecord extends Record {
             .append(Integer.toHexString(getFirstRow())).append("\n");
         buffer.append("    .lastrowadd1    = ")
             .append(Integer.toHexString(getLastRowAdd1())).append("\n");
-        for (int k = 0; k < getNumDbcells(); k++)
-        {
-            buffer.append("    .dbcell_" + k + "       = ")
+        for (int k = 0; k < getNumDbcells(); k++) {
+            buffer.append("    .dbcell_").append(k).append(" = ")
                 .append(Integer.toHexString(getDbcellAt(k))).append("\n");
         }
         buffer.append("[/INDEX]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset,
-                              ( short ) (16 + (getNumDbcells() * 4)));
-        LittleEndian.putInt(data, 4 + offset, 0);
-        LittleEndian.putInt(data, 8 + offset, getFirstRow());
-        LittleEndian.putInt(data, 12 + offset, getLastRowAdd1());
-        LittleEndian.putInt(data, 16 + offset, 0);
-        for (int k = 0; k < getNumDbcells(); k++)
-        {
-            LittleEndian.putInt(data, (k * 4) + 20 + offset, getDbcellAt(k));
+    public void serialize(LittleEndianOutput out) {
+
+        out.writeInt(0);
+        out.writeInt(getFirstRow());
+        out.writeInt(getLastRowAdd1());
+        out.writeInt(field_4_zero);
+        for (int k = 0; k < getNumDbcells(); k++) {
+        	out.writeInt(getDbcellAt(k));
         }
-        return getRecordSize();
     }
 
     protected int getDataSize() {
-        return 16 + (getNumDbcells() * 4);
+        return 16 // 4 ints
+        	+ getNumDbcells() * 4;
     }
     
-    /** Returns the size of an INdexRecord when it needs to index the specified number of blocks
-      *
-      */
-     public static int getRecordSizeForBlockCount(int blockCount) {
-       return 20 + (4 * blockCount);
-     }  
-
-    public short getSid()
-    {
+    /** 
+     * @return the size of an INdexRecord when it needs to index the specified number of blocks
+     */
+    public static int getRecordSizeForBlockCount(int blockCount) {
+        return 20 + 4 * blockCount;
+    }  
+
+    public short getSid() {
         return sid;
     }
 
     public Object clone() {
       IndexRecord rec = new IndexRecord();
-      rec.field_1_zero = field_1_zero;
       rec.field_2_first_row = field_2_first_row;
       rec.field_3_last_row_add1 = field_3_last_row_add1;
       rec.field_4_zero = field_4_zero;
diff --git a/src/java/org/apache/poi/hssf/record/LinkedDataFormulaField.java b/src/java/org/apache/poi/hssf/record/LinkedDataFormulaField.java
deleted file mode 100644
index 36aeb7b47c..0000000000
--- a/src/java/org/apache/poi/hssf/record/LinkedDataFormulaField.java
+++ /dev/null
@@ -1,91 +0,0 @@
-/* ====================================================================
-   Licensed to the Apache Software Foundation (ASF) under one or more
-   contributor license agreements.  See the NOTICE file distributed with
-   this work for additional information regarding copyright ownership.
-   The ASF licenses this file to You under the Apache License, Version 2.0
-   (the "License"); you may not use this file except in compliance with
-   the License.  You may obtain a copy of the License at
-
-       http://www.apache.org/licenses/LICENSE-2.0
-
-   Unless required by applicable law or agreed to in writing, software
-   distributed under the License is distributed on an "AS IS" BASIS,
-   WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-   See the License for the specific language governing permissions and
-   limitations under the License.
-==================================================================== */
-
-package org.apache.poi.hssf.record;
-
-import org.apache.poi.hssf.record.formula.Ptg;
-import org.apache.poi.util.LittleEndian;
-
-/**
- * Not implemented yet. May commit it anyway just so people can see
- * where I'm heading.
- *
- * @author Glen Stampoultzis (glens at apache.org)
- */
-public final class LinkedDataFormulaField {
-    private Ptg[] formulaTokens;
-
-    public int getSize()
-    {
-        return 2 + Ptg.getEncodedSize(formulaTokens);
-    }
-
-    public int fillField( RecordInputStream in )
-    {
-        int tokenSize = in.readUShort();
-        formulaTokens = Ptg.readTokens(tokenSize, in);
-        return tokenSize + 2;
-    }
-
-    public void toString( StringBuffer buffer )
-    {
-        for ( int k = 0; k < formulaTokens.length; k++ )
-        {
-        	Ptg ptg = formulaTokens[k];
-            buffer.append( "Formula " )
-                    .append( k )
-                    .append( "=" )
-                    .append(ptg.toString() )
-                    .append( "\n" )
-                    .append(ptg.toString())
-                    .append( "\n" );
-        }
-    }
-
-    public String toString()
-    {
-        StringBuffer b = new StringBuffer();
-        toString( b );
-        return b.toString();
-    }
-
-    public int serializeField( int offset, byte[] data )
-    {
-        int size = getSize();
-        LittleEndian.putUShort(data, offset, size - 2);
-        int pos = offset + 2;
-        pos += Ptg.serializePtgs(formulaTokens, data, pos);
-        return size;
-    }
-
-    public void setFormulaTokens(Ptg[] ptgs)
-    {
-        this.formulaTokens = (Ptg[])ptgs.clone();
-    }
-
-    public Ptg[] getFormulaTokens()
-    {
-        return (Ptg[])this.formulaTokens.clone();
-    }
-
-	public LinkedDataFormulaField copy() {
-		LinkedDataFormulaField result = new LinkedDataFormulaField();
-		
-		result.formulaTokens = getFormulaTokens();
-		return result;
-	}
-}
diff --git a/src/java/org/apache/poi/hssf/record/LinkedDataRecord.java b/src/java/org/apache/poi/hssf/record/LinkedDataRecord.java
index fe5b9002c7..75b6caab55 100644
--- a/src/java/org/apache/poi/hssf/record/LinkedDataRecord.java
+++ b/src/java/org/apache/poi/hssf/record/LinkedDataRecord.java
@@ -17,17 +17,19 @@
 
 package org.apache.poi.hssf.record;
 
+import org.apache.poi.hssf.record.formula.Ptg;
+import org.apache.poi.ss.formula.Formula;
 import org.apache.poi.util.BitField;
 import org.apache.poi.util.BitFieldFactory;
 import org.apache.poi.util.HexDump;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Describes a linked data record.  This record referes to the series data or text.<p/>
+ * Describes a linked data record.  This record refers to the series data or text.<p/>
  * 
  * @author Glen Stampoultzis (glens at apache.org)
  */
-public final class LinkedDataRecord extends Record {
+public final class LinkedDataRecord extends StandardRecord {
     public final static short sid  = 0x1051;
 
     private static final BitField customNumberFormat= BitFieldFactory.getInstance(0x1);
@@ -44,7 +46,7 @@ public final class LinkedDataRecord extends Record {
     public final static byte        REFERENCE_TYPE_ERROR_REPORTED  = 4;
     private  short      field_3_options;
     private  short      field_4_indexNumberFmtRecord;
-    private  LinkedDataFormulaField field_5_formulaOfLink;
+    private  Formula field_5_formulaOfLink;
 
 
     public LinkedDataRecord()
@@ -58,8 +60,8 @@ public final class LinkedDataRecord extends Record {
         field_2_referenceType          = in.readByte();
         field_3_options                = in.readShort();
         field_4_indexNumberFmtRecord   = in.readShort();
-        field_5_formulaOfLink = new LinkedDataFormulaField();
-        field_5_formulaOfLink.fillField(in);
+        int encodedTokenLen = in.readUShort();
+		field_5_formulaOfLink = Formula.read(encodedTokenLen, in);
     }
 
     public String toString()
@@ -92,28 +94,19 @@ public final class LinkedDataRecord extends Record {
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte[] data)
-    {
-        int pos = 0;
-
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, (short)(getRecordSize() - 4));
-
-        data[ 4 + offset + pos ] = field_1_linkType;
-        data[ 5 + offset + pos ] = field_2_referenceType;
-        LittleEndian.putShort(data, 6 + offset + pos, field_3_options);
-        LittleEndian.putShort(data, 8 + offset + pos, field_4_indexNumberFmtRecord);
-        pos += field_5_formulaOfLink.serializeField( pos + 10 + offset, data );
-
-        return getRecordSize();
+    public void serialize(LittleEndianOutput out) {
+    	out.writeByte(field_1_linkType);
+    	out.writeByte(field_2_referenceType);
+    	out.writeShort(field_3_options);
+    	out.writeShort(field_4_indexNumberFmtRecord);
+        field_5_formulaOfLink.serialize(out);
     }
 
     protected int getDataSize() {
-        return 1 + 1 + 2 + 2 + field_5_formulaOfLink.getSize();
+        return 1 + 1 + 2 + 2 + field_5_formulaOfLink.getEncodedSize();
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 
@@ -224,17 +217,16 @@ public final class LinkedDataRecord extends Record {
     /**
      * Get the formula of link field for the LinkedData record.
      */
-    public LinkedDataFormulaField getFormulaOfLink()
-    {
-        return field_5_formulaOfLink;
+    public Ptg[] getFormulaOfLink() {
+        return field_5_formulaOfLink.getTokens();
     }
 
     /**
      * Set the formula of link field for the LinkedData record.
      */
-    public void setFormulaOfLink(LinkedDataFormulaField field_5_formulaOfLink)
+    public void setFormulaOfLink(Ptg[] ptgs)
     {
-        this.field_5_formulaOfLink = field_5_formulaOfLink;
+        this.field_5_formulaOfLink = Formula.create(ptgs);
     }
 
     /**
diff --git a/src/java/org/apache/poi/hssf/record/MergeCellsRecord.java b/src/java/org/apache/poi/hssf/record/MergeCellsRecord.java
index 5ecce79aa8..c8a1379dcd 100644
--- a/src/java/org/apache/poi/hssf/record/MergeCellsRecord.java
+++ b/src/java/org/apache/poi/hssf/record/MergeCellsRecord.java
@@ -19,18 +19,15 @@ package org.apache.poi.hssf.record;
 
 import org.apache.poi.ss.util.CellRangeAddress;
 import org.apache.poi.ss.util.CellRangeAddressList;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
  * Title: Merged Cells Record (0x00E5)
  * <br/>
- * Description:  Optional record defining a square area of cells to "merged" into
- *               one cell. <br>
- * REFERENCE:  NONE (UNDOCUMENTED PRESENTLY) <br>
+ * Description:  Optional record defining a square area of cells to "merged" into one cell. <br>
  * @author Andrew C. Oliver (acoliver at apache dot org)
- * @version 2.0-pre
  */
-public final class MergeCellsRecord extends Record {
+public final class MergeCellsRecord extends StandardRecord {
     public final static short sid = 0x00E5;
     /** sometimes the regions array is shared with other MergedCellsRecords */ 
     private CellRangeAddress[] _regions;
@@ -80,37 +77,26 @@ public final class MergeCellsRecord extends Record {
         return sid;
     }
 
-    public int serialize(int offset, byte [] data) {
-        int dataSize = CellRangeAddressList.getEncodedSize(_numberOfRegions);
-
-        LittleEndian.putUShort(data, offset + 0, sid);
-        LittleEndian.putUShort(data, offset + 2, dataSize);
+    public void serialize(LittleEndianOutput out) {
         int nItems = _numberOfRegions;
-        LittleEndian.putUShort(data, offset + 4, nItems);
-        int pos = 6;
+        out.writeShort(nItems);
         for (int i = 0; i < _numberOfRegions; i++) {
-			pos += _regions[_startIndex + i].serialize(offset+pos, data);
+			_regions[_startIndex + i].serialize(out);
 		}
-        return 4 + dataSize;
     }
 
     public String toString() {
         StringBuffer retval = new StringBuffer();
 
         retval.append("[MERGEDCELLS]").append("\n");
-        retval.append("     .numregions =").append(getNumAreas())
-            .append("\n");
+        retval.append("     .numregions =").append(getNumAreas()).append("\n");
         for (int k = 0; k < _numberOfRegions; k++) {
-            CellRangeAddress region = _regions[_startIndex + k];
+            CellRangeAddress r = _regions[_startIndex + k];
 
-            retval.append("     .rowfrom    =").append(region.getFirstRow())
-                .append("\n");
-            retval.append("     .rowto      =").append(region.getLastRow())
-            	.append("\n");
-            retval.append("     .colfrom    =").append(region.getFirstColumn())
-                .append("\n");
-            retval.append("     .colto      =").append(region.getLastColumn())
-                .append("\n");
+            retval.append("     .rowfrom =").append(r.getFirstRow()).append("\n");
+            retval.append("     .rowto   =").append(r.getLastRow()).append("\n");
+            retval.append("     .colfrom =").append(r.getFirstColumn()).append("\n");
+            retval.append("     .colto   =").append(r.getLastColumn()).append("\n");
         }
         retval.append("[MERGEDCELLS]").append("\n");
         return retval.toString();
diff --git a/src/java/org/apache/poi/hssf/record/MulBlankRecord.java b/src/java/org/apache/poi/hssf/record/MulBlankRecord.java
index 6ecaa20f97..009148ea33 100644
--- a/src/java/org/apache/poi/hssf/record/MulBlankRecord.java
+++ b/src/java/org/apache/poi/hssf/record/MulBlankRecord.java
@@ -17,6 +17,8 @@
 
 package org.apache.poi.hssf.record;
 
+import org.apache.poi.util.LittleEndianOutput;
+
 /**
  * Title:        Multiple Blank cell record(0x00BE) <P/>
  * Description:  Represents a  set of columns in a row with no value but with styling.
@@ -27,7 +29,7 @@ package org.apache.poi.hssf.record;
  * @author Glen Stampoultzis (glens at apache.org)
  * @see BlankRecord
  */
-public final class MulBlankRecord extends Record {
+public final class MulBlankRecord extends StandardRecord {
     public final static short sid = 0x00BE;
     
     private int               field_1_row;
@@ -124,7 +126,7 @@ public final class MulBlankRecord extends Record {
         return sid;
     }
 
-    public int serialize(int offset, byte [] data) {
+    public void serialize(LittleEndianOutput out) {
         throw new RecordFormatException( "Sorry, you can't serialize MulBlank in this release");
     }
     protected int getDataSize() {
diff --git a/src/java/org/apache/poi/hssf/record/MulRKRecord.java b/src/java/org/apache/poi/hssf/record/MulRKRecord.java
index dbb41c10f0..3c1390d07e 100644
--- a/src/java/org/apache/poi/hssf/record/MulRKRecord.java
+++ b/src/java/org/apache/poi/hssf/record/MulRKRecord.java
@@ -19,6 +19,7 @@ package org.apache.poi.hssf.record;
 
 import org.apache.poi.hssf.util.RKUtil;
 import org.apache.poi.util.HexDump;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
  * MULRK (0x00BD) <p/>
@@ -29,7 +30,7 @@ import org.apache.poi.util.HexDump;
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @version 2.0-pre
  */
-public final class MulRKRecord extends Record {
+public final class MulRKRecord extends StandardRecord {
 	public final static short sid = 0x00BD;
 
 	private int	 field_1_row;
@@ -113,7 +114,7 @@ public final class MulRKRecord extends Record {
 		return sid;
 	}
 
-	public int serialize(int offset, byte [] data) {
+	public void serialize(LittleEndianOutput out) {
 		throw new RecordFormatException( "Sorry, you can't serialize MulRK in this release");
 	}
 	protected int getDataSize() {
diff --git a/src/java/org/apache/poi/hssf/record/PageBreakRecord.java b/src/java/org/apache/poi/hssf/record/PageBreakRecord.java
index a3717f40e0..d0f6e2af0b 100644
--- a/src/java/org/apache/poi/hssf/record/PageBreakRecord.java
+++ b/src/java/org/apache/poi/hssf/record/PageBreakRecord.java
@@ -23,7 +23,7 @@ import java.util.Iterator;
 import java.util.List;
 import java.util.Map;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
  * <p>Record that contains the functionality page breaks (horizontal and vertical)</p>
@@ -36,11 +36,11 @@ import org.apache.poi.util.LittleEndian;
  * @see VerticalPageBreakRecord
  * @author Danny Mui (dmui at apache dot org)
  */
-public abstract class PageBreakRecord extends Record {
+public abstract class PageBreakRecord extends StandardRecord {
     private static final int[] EMPTY_INT_ARRAY = { };
 
-    private List _breaks;
-    private Map _breakMap;
+    private List<Break> _breaks;
+    private Map<Integer, Break> _breakMap;
 
     /**
      * Since both records store 2byte integers (short), no point in
@@ -49,7 +49,7 @@ public abstract class PageBreakRecord extends Record {
      * The subs (rows or columns, don't seem to be able to set but excel sets
      * them automatically)
      */
-    public class Break {
+    public static final class Break {
 
         public static final int ENCODED_SIZE = 6;
         public int main;
@@ -69,24 +69,23 @@ public abstract class PageBreakRecord extends Record {
             subTo = in.readUShort();
         }
 
-        public int serialize(int offset, byte[] data) {
-            LittleEndian.putUShort(data, offset + 0, main + 1);
-            LittleEndian.putUShort(data, offset + 2, subFrom);
-            LittleEndian.putUShort(data, offset + 4, subTo);
-            return ENCODED_SIZE;
+        public void serialize(LittleEndianOutput out) {
+            out.writeShort(main + 1);
+            out.writeShort(subFrom);
+            out.writeShort(subTo);
         }
     }
 
     protected PageBreakRecord() {
-        _breaks = new ArrayList();
-        _breakMap = new HashMap();
+        _breaks = new ArrayList<Break>();
+        _breakMap = new HashMap<Integer, Break>();
     }
 
     public PageBreakRecord(RecordInputStream in)
     {
         int nBreaks = in.readShort();
-        _breaks = new ArrayList(nBreaks + 2);
-        _breakMap = new HashMap();
+        _breaks = new ArrayList<Break>(nBreaks + 2);
+        _breakMap = new HashMap<Integer, Break>();
 
         for(int k = 0; k < nBreaks; k++) {
             Break br = new Break(in);
@@ -103,34 +102,25 @@ public abstract class PageBreakRecord extends Record {
         return 2 + _breaks.size() * Break.ENCODED_SIZE;
     }
 
-    public final int serialize(int offset, byte data[]) {
+    public final void serialize(LittleEndianOutput out) {
         int nBreaks = _breaks.size();
-        int dataSize = getDataSize();
-        LittleEndian.putUShort(data, offset + 0, getSid());
-        LittleEndian.putUShort(data, offset + 2, dataSize);
-        LittleEndian.putUShort(data, offset + 4, nBreaks);
-        int pos = 6;
+        out.writeShort(nBreaks);
         for (int i=0; i<nBreaks; i++) {
-            Break br = (Break)_breaks.get(i);
-            pos += br.serialize(offset+pos, data);
+            _breaks.get(i).serialize(out);
         }
-
-        return 4 + dataSize;
     }
 
     public int getNumBreaks() {
         return _breaks.size();
     }
 
-    public final Iterator getBreaksIterator() {
+    public final Iterator<Break> getBreaksIterator() {
         return _breaks.iterator();
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer retval = new StringBuffer();
 
-
         String label;
         String mainLabel;
         String subLabel;
@@ -148,10 +138,10 @@ public abstract class PageBreakRecord extends Record {
         retval.append("["+label+"]").append("\n");
         retval.append("     .sid        =").append(getSid()).append("\n");
         retval.append("     .numbreaks =").append(getNumBreaks()).append("\n");
-        Iterator iterator = getBreaksIterator();
+        Iterator<Break> iterator = getBreaksIterator();
         for(int k = 0; k < getNumBreaks(); k++)
         {
-            Break region = (Break)iterator.next();
+            Break region = iterator.next();
 
             retval.append("     .").append(mainLabel).append(" (zero-based) =").append(region.main).append("\n");
             retval.append("     .").append(subLabel).append("From    =").append(region.subFrom).append("\n");
@@ -171,7 +161,7 @@ public abstract class PageBreakRecord extends Record {
     public void addBreak(int main, int subFrom, int subTo) {
 
         Integer key = new Integer(main);
-        Break region = (Break)_breakMap.get(key);
+        Break region = _breakMap.get(key);
         if(region == null) {
             region = new Break(main, subFrom, subTo);
             _breakMap.put(key, region);
@@ -189,7 +179,7 @@ public abstract class PageBreakRecord extends Record {
      */
     public final void removeBreak(int main) {
         Integer rowKey = new Integer(main);
-        Break region = (Break)_breakMap.get(rowKey);
+        Break region = _breakMap.get(rowKey);
         _breaks.remove(region);
         _breakMap.remove(rowKey);
     }
@@ -201,7 +191,7 @@ public abstract class PageBreakRecord extends Record {
      */
     public final Break getBreak(int main) {
         Integer rowKey = new Integer(main);
-        return (Break)_breakMap.get(rowKey);
+        return _breakMap.get(rowKey);
     }
 
     public final int[] getBreaks() {
@@ -211,7 +201,7 @@ public abstract class PageBreakRecord extends Record {
         }
         int[] result = new int[count];
         for (int i=0; i<count; i++) {
-            Break breakItem = (Break)_breaks.get(i);
+            Break breakItem = _breaks.get(i);
             result[i] = breakItem.main;
         }
         return result;
diff --git a/src/java/org/apache/poi/hssf/record/PaletteRecord.java b/src/java/org/apache/poi/hssf/record/PaletteRecord.java
index 75a13f6ad3..a58eea67d4 100644
--- a/src/java/org/apache/poi/hssf/record/PaletteRecord.java
+++ b/src/java/org/apache/poi/hssf/record/PaletteRecord.java
@@ -1,4 +1,3 @@
-
 /* ====================================================================
    Licensed to the Apache Software Foundation (ASF) under one or more
    contributor license agreements.  See the NOTICE file distributed with
@@ -15,52 +14,44 @@
    See the License for the specific language governing permissions and
    limitations under the License.
 ==================================================================== */
-        
 
 package org.apache.poi.hssf.record;
 
 import java.util.ArrayList;
 import java.util.List;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * PaletteRecord - Supports custom palettes.
+ * PaletteRecord (0x0092) - Supports custom palettes.
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Brian Sanders (bsanders at risklabs dot com) - custom palette editing
- * @version 2.0-pre
+ *
  */
-
-public class PaletteRecord
-    extends Record
-{
-    public final static short sid = 0x92;
+public final class PaletteRecord extends StandardRecord {
+    public final static short sid = 0x0092;
     /** The standard size of an XLS palette */
     public final static byte STANDARD_PALETTE_SIZE = (byte) 56;
     /** The byte index of the first color */
     public final static short FIRST_COLOR_INDEX = (short) 0x8;
     
-    private short field_1_numcolors;
-    private List  field_2_colors;
+    private List<PColor>  field_2_colors;
 
     public PaletteRecord()
     {
-      createDefaultPalette();
+      PColor[] defaultPalette = createDefaultPalette();
+      field_2_colors    = new ArrayList<PColor>(defaultPalette.length);
+      for (int i = 0; i < defaultPalette.length; i++) {
+        field_2_colors.add(defaultPalette[i]);
+      }
     }
 
     public PaletteRecord(RecordInputStream in)
     {
-       field_1_numcolors = in.readShort();
-       field_2_colors    = new ArrayList(field_1_numcolors);
+       int field_1_numcolors = in.readShort();
+       field_2_colors    = new ArrayList<PColor>(field_1_numcolors);
        for (int k = 0; k < field_1_numcolors; k++) {
-           field_2_colors.add(new PColor(
-                                         in.readByte(),
-                                         in.readByte(),
-                                         in.readByte()
-                                        )
-                              );
-           //Read unused byte.
-           in.readByte();
+           field_2_colors.add(new PColor(in));
        } 
     }
 
@@ -69,35 +60,27 @@ public class PaletteRecord
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[PALETTE]\n");
-        buffer.append("  numcolors     = ").append(field_1_numcolors)
-              .append('\n');
-        for (int k = 0; k < field_1_numcolors; k++) {
-        PColor c = (PColor) field_2_colors.get(k);
-        buffer.append("* colornum      = ").append(k)
-              .append('\n');
-        buffer.append(c.toString());
-        buffer.append("/*colornum      = ").append(k)
-              .append('\n');
+        buffer.append("  numcolors     = ").append(field_2_colors.size()).append('\n');
+        for (int i = 0; i < field_2_colors.size(); i++) {
+            PColor c = field_2_colors.get(i);
+            buffer.append("* colornum      = ").append(i).append('\n');
+            buffer.append(c.toString());
+            buffer.append("/*colornum      = ").append(i).append('\n');
         }
         buffer.append("[/PALETTE]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
+    public void serialize(LittleEndianOutput out)
     {
-        LittleEndian.putShort(data, 0 + offset, sid);
-        LittleEndian.putShort(data, 2 + offset, (short) (getRecordSize() - 4));
-        LittleEndian.putShort(data, 4 + offset, field_1_numcolors);
-        for (int k = 0; k < field_1_numcolors; k++) {
-          PColor c = (PColor)field_2_colors.get(k);
-          c.serialize(data, (6+offset+(k*4)));
+        out.writeShort(field_2_colors.size());
+        for (int i = 0; i < field_2_colors.size(); i++) {
+          field_2_colors.get(i).serialize(out);
         }
-
-        return getRecordSize();
     }
 
     protected int getDataSize() {
-        return 2 + (field_1_numcolors * 4);
+        return 2 + field_2_colors.size() * PColor.ENCODED_SIZE;
     }
 
     public short getSid()
@@ -108,17 +91,16 @@ public class PaletteRecord
     /**
      * Returns the color value at a given index
      *
-     * @return the RGB triplet for the color, or null if the specified index
+     * @return the RGB triplet for the color, or <code>null</code> if the specified index
      * does not exist
      */
-    public byte[] getColor(short byteIndex)
-    {
+    public byte[] getColor(short byteIndex) {
         int i = byteIndex - FIRST_COLOR_INDEX;
         if (i < 0 || i >= field_2_colors.size())
         {
             return null;
         }
-        PColor color = (PColor) field_2_colors.get(i);
+        PColor color =  field_2_colors.get(i);
         return new byte[] { color.red, color.green, color.blue };
     }
     
@@ -138,9 +120,9 @@ public class PaletteRecord
         {
             return;
         }
-        while (field_2_colors.size() <= i)
-        {
-            field_2_colors.add(new PColor((byte) 0, (byte) 0, (byte) 0));
+        // may need to grow - fill intervening pallette entries with black
+        while (field_2_colors.size() <= i) {
+            field_2_colors.add(new PColor(0, 0, 0));
         }
         PColor custColor = new PColor(red, green, blue);
         field_2_colors.set(i, custColor);
@@ -151,100 +133,99 @@ public class PaletteRecord
      *
      * @see org.apache.poi.hssf.model.Workbook#createPalette
      */
-    private void createDefaultPalette()
+    private static PColor[] createDefaultPalette()
     {
-      field_1_numcolors = STANDARD_PALETTE_SIZE;
-      field_2_colors    = new ArrayList(field_1_numcolors);
-      byte[] palette = new byte[]
-        {
-            (byte) 0, (byte) 0, (byte) 0, (byte) 0, //color 0...
-            (byte) 255, (byte) 255, (byte) 255, (byte) 0,
-            (byte) 255, (byte) 0, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 255, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 0, (byte) 255, (byte) 0,
-            (byte) 255, (byte) 255, (byte) 0, (byte) 0,
-            (byte) 255, (byte) 0, (byte) 255, (byte) 0,
-            (byte) 0, (byte) 255, (byte) 255, (byte) 0,
-            (byte) 128, (byte) 0, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 128, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 0, (byte) 128, (byte) 0,
-            (byte) 128, (byte) 128, (byte) 0, (byte) 0,
-            (byte) 128, (byte) 0, (byte) 128, (byte) 0,
-            (byte) 0, (byte) 128, (byte) 128, (byte) 0,
-            (byte) 192, (byte) 192, (byte) 192, (byte) 0,
-            (byte) 128, (byte) 128, (byte) 128, (byte) 0,
-            (byte) 153, (byte) 153, (byte) 255, (byte) 0,
-            (byte) 153, (byte) 51, (byte) 102, (byte) 0,
-            (byte) 255, (byte) 255, (byte) 204, (byte) 0,
-            (byte) 204, (byte) 255, (byte) 255, (byte) 0,
-            (byte) 102, (byte) 0, (byte) 102, (byte) 0,
-            (byte) 255, (byte) 128, (byte) 128, (byte) 0,
-            (byte) 0, (byte) 102, (byte) 204, (byte) 0,
-            (byte) 204, (byte) 204, (byte) 255, (byte) 0,
-            (byte) 0, (byte) 0, (byte) 128, (byte) 0,
-            (byte) 255, (byte) 0, (byte) 255, (byte) 0,
-            (byte) 255, (byte) 255, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 255, (byte) 255, (byte) 0, 
-            (byte) 128, (byte) 0, (byte) 128, (byte) 0,
-            (byte) 128, (byte) 0, (byte) 0, (byte) 0,
-            (byte) 0, (byte) 128, (byte) 128, (byte) 0,
-            (byte) 0, (byte) 0, (byte) 255, (byte) 0,
-            (byte) 0, (byte) 204, (byte) 255, (byte) 0,
-            (byte) 204, (byte) 255, (byte) 255, (byte) 0,
-            (byte) 204, (byte) 255, (byte) 204, (byte) 0,
-            (byte) 255, (byte) 255, (byte) 153, (byte) 0,
-            (byte) 153, (byte) 204, (byte) 255, (byte) 0,
-            (byte) 255, (byte) 153, (byte) 204, (byte) 0,
-            (byte) 204, (byte) 153, (byte) 255, (byte) 0,
-            (byte) 255, (byte) 204, (byte) 153, (byte) 0,
-            (byte) 51, (byte) 102, (byte) 255, (byte) 0,
-            (byte) 51, (byte) 204, (byte) 204, (byte) 0,
-            (byte) 153, (byte) 204, (byte) 0, (byte) 0,
-            (byte) 255, (byte) 204, (byte) 0, (byte) 0,
-            (byte) 255, (byte) 153, (byte) 0, (byte) 0,
-            (byte) 255, (byte) 102, (byte) 0, (byte) 0,
-            (byte) 102, (byte) 102, (byte) 153, (byte) 0,
-            (byte) 150, (byte) 150, (byte) 150, (byte) 0,
-            (byte) 0, (byte) 51, (byte) 102, (byte) 0,
-            (byte) 51, (byte) 153, (byte) 102, (byte) 0,
-            (byte) 0, (byte) 51, (byte) 0, (byte) 0,
-            (byte) 51, (byte) 51, (byte) 0, (byte) 0,
-            (byte) 153, (byte) 51, (byte) 0, (byte) 0,
-            (byte) 153, (byte) 51, (byte) 102, (byte) 0,
-            (byte) 51, (byte) 51, (byte) 153, (byte) 0,
-            (byte) 51, (byte) 51, (byte) 51, (byte) 0
+        return new PColor[] {
+                pc(0, 0, 0),
+                pc(255, 255, 255),
+                pc(255, 0, 0),
+                pc(0, 255, 0),
+                pc(0, 0, 255),
+                pc(255, 255, 0),
+                pc(255, 0, 255),
+                pc(0, 255, 255),
+                pc(128, 0, 0),
+                pc(0, 128, 0),
+                pc(0, 0, 128),
+                pc(128, 128, 0),
+                pc(128, 0, 128),
+                pc(0, 128, 128),
+                pc(192, 192, 192),
+                pc(128, 128, 128),
+                pc(153, 153, 255),
+                pc(153, 51, 102),
+                pc(255, 255, 204),
+                pc(204, 255, 255),
+                pc(102, 0, 102),
+                pc(255, 128, 128),
+                pc(0, 102, 204),
+                pc(204, 204, 255),
+                pc(0, 0, 128),
+                pc(255, 0, 255),
+                pc(255, 255, 0),
+                pc(0, 255, 255),
+                pc(128, 0, 128),
+                pc(128, 0, 0),
+                pc(0, 128, 128),
+                pc(0, 0, 255),
+                pc(0, 204, 255),
+                pc(204, 255, 255),
+                pc(204, 255, 204),
+                pc(255, 255, 153),
+                pc(153, 204, 255),
+                pc(255, 153, 204),
+                pc(204, 153, 255),
+                pc(255, 204, 153),
+                pc(51, 102, 255),
+                pc(51, 204, 204),
+                pc(153, 204, 0),
+                pc(255, 204, 0),
+                pc(255, 153, 0),
+                pc(255, 102, 0),
+                pc(102, 102, 153),
+                pc(150, 150, 150),
+                pc(0, 51, 102),
+                pc(51, 153, 102),
+                pc(0, 51, 0),
+                pc(51, 51, 0),
+                pc(153, 51, 0),
+                pc(153, 51, 102),
+                pc(51, 51, 153),
+                pc(51, 51, 51),
         };
-      
-      for (int k = 0; k < field_1_numcolors; k++) {
-          field_2_colors.add(new PColor(
-                                        palette[k*4],
-                                        palette[k*4+1],
-                                        palette[k*4+2]
-                                       )
-                             );
-      }
-      
     }
-}
+
+    private static PColor pc(int r, int g, int b) {
+        return new PColor(r, g, b);
+    }
 
 /**
  * PColor - element in the list of colors - consider it a "struct"
  */
-class PColor {
+private static final class PColor {
+  public static final short ENCODED_SIZE = 4;
   public byte red;
   public byte green;
   public byte blue;
-  public PColor(byte red, byte green, byte blue) {
-    this.red=red;
-    this.green=green;
-    this.blue=blue;
+
+  public PColor(int red, int green, int blue) {
+    this.red=(byte) red;
+    this.green=(byte) green;
+    this.blue=(byte) blue;
+  }
+
+  public PColor(RecordInputStream in) {
+    red=in.readByte();
+    green=in.readByte();
+    blue=in.readByte();
+    in.readByte(); // unused
   }
 
-  public void serialize(byte[] data, int offset) {
-     data[offset + 0] = red;
-     data[offset + 1] = green;
-     data[offset + 2] = blue;
-     data[offset + 3] = 0;
+  public void serialize(LittleEndianOutput out) {
+      out.writeByte(red);
+      out.writeByte(green);
+      out.writeByte(blue);
+      out.writeByte(0);
   }
 
   public String toString() {
@@ -255,3 +236,4 @@ class PColor {
         return buffer.toString();
   }
 }
+}
\ No newline at end of file
diff --git a/src/java/org/apache/poi/hssf/record/RKRecord.java b/src/java/org/apache/poi/hssf/record/RKRecord.java
index 48a8c564f5..966aaf219c 100644
--- a/src/java/org/apache/poi/hssf/record/RKRecord.java
+++ b/src/java/org/apache/poi/hssf/record/RKRecord.java
@@ -19,15 +19,16 @@ package org.apache.poi.hssf.record;
 
 import org.apache.poi.hssf.util.RKUtil;
 import org.apache.poi.util.HexDump;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        RK Record (0x027E)
+ * Title:        RK Record (0x027E)<p/>
  * Description:  An internal 32 bit number with the two most significant bits
  *               storing the type.  This is part of a bizarre scheme to save disk
  *               space and memory (gee look at all the other whole records that
  *               are in the file just "cause"..,far better to waste processor
- *               cycles on this then leave on of those "valuable" records out).<P>
- * We support this in READ-ONLY mode.  HSSF converts these to NUMBER records<P>
+ *               cycles on this then leave on of those "valuable" records out).<p/>
+ * We support this in READ-ONLY mode.  HSSF converts these to NUMBER records<p/>
  *
  *
  *
@@ -36,7 +37,7 @@ import org.apache.poi.util.HexDump;
  * @author Jason Height (jheight at chariot dot net dot au)
  * @see org.apache.poi.hssf.record.NumberRecord
  */
-public final class RKRecord extends Record implements CellValueRecordInterface {
+public final class RKRecord extends StandardRecord implements CellValueRecordInterface {
     public final static short sid                      = 0x027E;
     public final static short RK_IEEE_NUMBER           = 0;
     public final static short RK_IEEE_NUMBER_TIMES_100 = 1;
@@ -47,7 +48,7 @@ public final class RKRecord extends Record implements CellValueRecordInterface {
     private int field_3_xf_index;
     private int field_4_rk_number;
 
-    public RKRecord()
+    private RKRecord()
     {
     }
 
@@ -133,7 +134,7 @@ public final class RKRecord extends Record implements CellValueRecordInterface {
         return sb.toString();
     }
 
-	public int serialize(int offset, byte [] data) {
+	public void serialize(LittleEndianOutput out) {
 		throw new RecordFormatException( "Sorry, you can't serialize RK in this release");
 	}
 	protected int getDataSize() {
diff --git a/src/java/org/apache/poi/hssf/record/RecalcIdRecord.java b/src/java/org/apache/poi/hssf/record/RecalcIdRecord.java
index d66e31089b..00efceb6a7 100644
--- a/src/java/org/apache/poi/hssf/record/RecalcIdRecord.java
+++ b/src/java/org/apache/poi/hssf/record/RecalcIdRecord.java
@@ -17,10 +17,11 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.HexDump;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title: Recalc Id Record<P>
+ * Title: Recalc Id Record (0x01C1)<p/>
  * Description:  This record contains an ID that marks when a worksheet was last
  *               recalculated. It's an optimization Excel uses to determine if it
  *               needs to  recalculate the spreadsheet when it's opened. So far, only
@@ -28,100 +29,51 @@ import org.apache.poi.util.LittleEndian;
  *               (do not recalculate) and <code>0xC1 0x01 0x00 0x00 0x60 0x69 0x01
  *               0x00</code> have been seen. If the field <code>isNeeded</code> is
  *               set to false (default), then this record is swallowed during the
- *               serialization process<P>
- * REFERENCE:  http://chicago.sourceforge.net/devel/docs/excel/biff8.html<P>
+ *               serialization process<p/>
+ * REFERENCE:  http://chicago.sourceforge.net/devel/docs/excel/biff8.html<p/>
  * @author Luc Girardin (luc dot girardin at macrofocus dot com)
- * @version 2.0-pre
+ *
  * @see org.apache.poi.hssf.model.Workbook
  */
-
-public final class RecalcIdRecord extends Record {
-    public final static short sid = 0x1c1;
-    public short[]            field_1_recalcids;
-
-    private boolean isNeeded = true;
-
-    public RecalcIdRecord()
-    {
-    }
-
-    public RecalcIdRecord(RecordInputStream in)
-    {
-        field_1_recalcids = new short[ in.remaining() / 2 ];
-        for (int k = 0; k < field_1_recalcids.length; k++)
-        {
-            field_1_recalcids[ k ] = in.readShort();
-        }
-    }
-
-    /**
-     * set the recalc array.
-     * @param array of recalc id's
-     */
-
-    public void setRecalcIdArray(short [] array)
-    {
-        field_1_recalcids = array;
-    }
-
-    /**
-     * get the recalc array.
-     * @return array of recalc id's
-     */
-
-    public short [] getRecalcIdArray()
-    {
-        return field_1_recalcids;
-    }
-
-    public void setIsNeeded(boolean isNeeded) {
-        this.isNeeded = isNeeded;
+public final class RecalcIdRecord extends StandardRecord {
+    public final static short sid = 0x01C1;
+    private final int _reserved0;
+    private final int _engineId;
+
+    public RecalcIdRecord(RecordInputStream in) {
+    	int rt = in.readUShort();
+    	if (rt != sid) {
+    		throw new RecordFormatException("expected " + sid + " but got " + rt);
+    	}
+    	_reserved0 = in.readUShort();
+    	_engineId = in.readInt();
     }
 
     public boolean isNeeded() {
-        return isNeeded;
+        return true;
     }
 
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[RECALCID]\n");
-        buffer.append("    .elements        = ").append(field_1_recalcids.length)
-            .append("\n");
-        for (int k = 0; k < field_1_recalcids.length; k++)
-        {
-            buffer.append("    .element_" + k + "       = ")
-                .append(field_1_recalcids[ k ]).append("\n");
-        }
+        buffer.append("    .reserved = ").append(HexDump.shortToHex(_reserved0));
+        buffer.append("    .engineId = ").append(HexDump.intToHex(_engineId));
         buffer.append("[/RECALCID]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        short[] tabids     = getRecalcIdArray();
-        short   length     = ( short ) (tabids.length * 2);
-        int     byteoffset = 4;
-
-        LittleEndian.putUShort(data, 0 + offset, sid);
-        LittleEndian.putUShort(data, 2 + offset, length);
-
-        // 2 (num bytes in a short)
-        for (int k = 0; k < (length / 2); k++)
-        {
-            LittleEndian.putShort(data, byteoffset + offset, tabids[ k ]);
-            byteoffset += 2;
-        }
-        return getRecordSize();
+    public void serialize(LittleEndianOutput out) {
+        out.writeShort(sid);
+        out.writeShort(_reserved0);
+        out.writeInt(_engineId);
     }
 
     protected int getDataSize() {
-        return (getRecalcIdArray().length * 2);
+        return 8;
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/SelectionRecord.java b/src/java/org/apache/poi/hssf/record/SelectionRecord.java
index 2898c8d142..2a74992687 100644
--- a/src/java/org/apache/poi/hssf/record/SelectionRecord.java
+++ b/src/java/org/apache/poi/hssf/record/SelectionRecord.java
@@ -18,7 +18,9 @@
 package org.apache.poi.hssf.record;
 
 import org.apache.poi.hssf.util.CellRangeAddress8Bit;
+import org.apache.poi.util.HexDump;
 import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
  * Title:        Selection Record (0x001D)<P>
@@ -30,7 +32,7 @@ import org.apache.poi.util.LittleEndian;
  * @author Jason Height (jheight at chariot dot net dot au)
  * @author Glen Stampoultzis (glens at apache.org)
  */
-public final class SelectionRecord extends Record {
+public final class SelectionRecord extends StandardRecord {
     public final static short sid = 0x001D;
     private byte        field_1_pane;
     private int         field_2_row_active_cell;
@@ -123,45 +125,35 @@ public final class SelectionRecord extends Record {
      * @return ref number of active cell
      */
     public int getActiveCellRef() {
-        return (short)field_4_active_cell_ref_index;
+        return field_4_active_cell_ref_index;
     }
 
     public String toString() {
-        StringBuffer buffer = new StringBuffer();
-
-        buffer.append("[SELECTION]\n");
-        buffer.append("    .pane            = ")
-            .append(Integer.toHexString(getPane())).append("\n");
-        buffer.append("    .activecellrow   = ")
-            .append(Integer.toHexString(getActiveCellRow())).append("\n");
-        buffer.append("    .activecellcol   = ")
-            .append(Integer.toHexString(getActiveCellCol())).append("\n");
-        buffer.append("    .activecellref   = ")
-            .append(Integer.toHexString(getActiveCellRef())).append("\n");
-        buffer.append("    .numrefs         = ")
-            .append(Integer.toHexString(field_6_refs.length)).append("\n");
-        buffer.append("[/SELECTION]\n");
-        return buffer.toString();
+        StringBuffer sb = new StringBuffer();
+
+        sb.append("[SELECTION]\n");
+        sb.append("    .pane            = ").append(HexDump.byteToHex(getPane())).append("\n");
+        sb.append("    .activecellrow   = ").append(HexDump.shortToHex(getActiveCellRow())).append("\n");
+        sb.append("    .activecellcol   = ").append(HexDump.shortToHex(getActiveCellCol())).append("\n");
+        sb.append("    .activecellref   = ").append(HexDump.shortToHex(getActiveCellRef())).append("\n");
+        sb.append("    .numrefs         = ").append(HexDump.shortToHex(field_6_refs.length)).append("\n");
+        sb.append("[/SELECTION]\n");
+        return sb.toString();
     }
     protected int getDataSize() {
         return 9 // 1 byte + 4 shorts 
             + CellRangeAddress8Bit.getEncodedSize(field_6_refs.length);
     }
-    public int serialize(int offset, byte [] data) {
-        int dataSize = getDataSize();
-        LittleEndian.putUShort(data, 0 + offset, sid);
-        LittleEndian.putUShort(data, 2 + offset, dataSize);
-        LittleEndian.putByte(data, 4 + offset,  getPane());
-        LittleEndian.putUShort(data, 5 + offset, getActiveCellRow());
-        LittleEndian.putUShort(data, 7 + offset, getActiveCellCol());
-        LittleEndian.putUShort(data, 9 + offset, getActiveCellRef());
+    public void serialize(LittleEndianOutput out) {
+        out.writeByte(getPane());
+        out.writeShort(getActiveCellRow());
+        out.writeShort(getActiveCellCol());
+        out.writeShort(getActiveCellRef());
         int nRefs = field_6_refs.length;
-        LittleEndian.putUShort(data, 11 + offset, nRefs);
+        out.writeShort(nRefs);
         for (int i = 0; i < field_6_refs.length; i++) {
-            CellRangeAddress8Bit r = field_6_refs[i];
-            r.serialize(offset + 13 + i * CellRangeAddress8Bit.ENCODED_SIZE, data);
+            field_6_refs[i].serialize(out);
         }
-        return 4 + dataSize;
     }
 
     public short getSid() {
diff --git a/src/java/org/apache/poi/hssf/record/SeriesListRecord.java b/src/java/org/apache/poi/hssf/record/SeriesListRecord.java
index a6ebefd255..c8edda2aa5 100644
--- a/src/java/org/apache/poi/hssf/record/SeriesListRecord.java
+++ b/src/java/org/apache/poi/hssf/record/SeriesListRecord.java
@@ -17,16 +17,19 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
+ * SERIESLIST (0x1016)
  * 
  * The series list record defines the series displayed as an overlay to the main chart record.<br/>
- * TODO - does this record (0x1016) really exist.  It doesn't seem to be referenced in either the OOO or MS doc
+ * This record doesn't seem to be referenced in either the OOO or MS doc, but this page mentions it
+ * http://ooxmlisdefectivebydesign.blogspot.com/2008/03/bad-surprise-in-microsoft-office-binary.html
+ * 
  * 
  * @author Glen Stampoultzis (glens at apache.org)
  */
-public final class SeriesListRecord extends Record {
+public final class SeriesListRecord extends StandardRecord {
     public final static short sid = 0x1016;
     private  short[]    field_1_seriesNumbers;
 
@@ -55,23 +58,13 @@ public final class SeriesListRecord extends Record {
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte[] data) {
+    public void serialize(LittleEndianOutput out) {
 
         int nItems = field_1_seriesNumbers.length;
-        int dataSize = 2 + 2 * nItems;
-    	
-        LittleEndian.putUShort(data, 0 + offset, sid);
-        LittleEndian.putUShort(data, 2 + offset, dataSize);
-
-        LittleEndian.putUShort(data, 4 + offset, nItems);
-        
-        int pos = offset + 6;
+        out.writeShort(nItems);
     	for (int i = 0; i < nItems; i++) {
-    		LittleEndian.putUShort(data, pos, field_1_seriesNumbers[i]);
-    		pos += 2;
+    		out.writeShort(field_1_seriesNumbers[i]);
     	}
-
-        return 4 + dataSize;
     }
 
     protected int getDataSize() {
@@ -84,7 +77,7 @@ public final class SeriesListRecord extends Record {
     }
 
     public Object clone() {
-        return new SeriesListRecord((short[]) field_1_seriesNumbers.clone());
+        return new SeriesListRecord(field_1_seriesNumbers.clone());
     }
 
     /**
diff --git a/src/java/org/apache/poi/hssf/record/StyleRecord.java b/src/java/org/apache/poi/hssf/record/StyleRecord.java
index 9994dfcf77..f9541d5939 100644
--- a/src/java/org/apache/poi/hssf/record/StyleRecord.java
+++ b/src/java/org/apache/poi/hssf/record/StyleRecord.java
@@ -20,7 +20,7 @@ package org.apache.poi.hssf.record;
 import org.apache.poi.util.BitField;
 import org.apache.poi.util.BitFieldFactory;
 import org.apache.poi.util.HexDump;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 import org.apache.poi.util.StringUtil;
 
 /**
@@ -30,11 +30,9 @@ import org.apache.poi.util.StringUtil;
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author aviks : string fixes for UserDefined Style
  */
-public final class StyleRecord extends Record {
+public final class StyleRecord extends StandardRecord {
 	public final static short sid = 0x0293;
 
-	private static final BitField is16BitUnicodeFlag = BitFieldFactory.getInstance(0x01);
-
 	private static final BitField styleIndexMask = BitFieldFactory.getInstance(0x0FFF);
 	private static final BitField isBuiltinFlag  = BitFieldFactory.getInstance(0x8000);
 
@@ -46,7 +44,7 @@ public final class StyleRecord extends Record {
 	private int field_3_outline_style_level;
 
 	// only for user defined styles
-	private int field_3_string_options;
+	private boolean field_3_stringHasMultibyte;
 	private String field_4_name;
 
 	/**
@@ -74,8 +72,8 @@ public final class StyleRecord extends Record {
 				field_4_name = "";
 			} else {
 				
-				int is16BitUnicode = in.readByte();
-				if (is16BitUnicodeFlag.isSet(is16BitUnicode)) {
+				field_3_stringHasMultibyte = in.readByte() != 0x00;
+				if (field_3_stringHasMultibyte) {
 					field_4_name = StringUtil.readUnicodeLE(in, field_2_name_length);
 				} else {
 					field_4_name = StringUtil.readCompressedUnicode(in, field_2_name_length);
@@ -107,7 +105,7 @@ public final class StyleRecord extends Record {
 	 */
 	public void setName(String name) {
 		field_4_name = name;
-		field_3_string_options = StringUtil.hasMultibyte(name) ? 0x01 : 0x00;
+		field_3_stringHasMultibyte = StringUtil.hasMultibyte(name);
 		field_1_xf_index = isBuiltinFlag.clear(field_1_xf_index);
 	}
 
@@ -162,34 +160,24 @@ public final class StyleRecord extends Record {
 		if (isBuiltin()) {
 			return 4; // short, byte, byte
 		}
-		int size = 2 + 3; // short
-		if (is16BitUnicodeFlag.isSet(field_3_string_options))  {
-			size += 2 * field_4_name.length();
-		} else {
-			size += field_4_name.length();
-		}
-		return size;
+		return 2 // short xf index 
+			+ 3 // str len + flag 
+			+ field_4_name.length() * (field_3_stringHasMultibyte ? 2 : 1);
 	}
 
-	public int serialize(int offset, byte [] data) {
-		int dataSize = getDataSize();
-		LittleEndian.putShort(data, 0 + offset, sid);
-		LittleEndian.putUShort(data, 2 + offset, dataSize);
-		
-		LittleEndian.putUShort(data, 4 + offset, field_1_xf_index);
+	public void serialize(LittleEndianOutput out) {
+		out.writeShort(field_1_xf_index);
 		if (isBuiltin()) {
-			LittleEndian.putByte(data, 6 + offset, field_2_builtin_style);
-			LittleEndian.putByte(data, 7 + offset, field_3_outline_style_level);
+			out.writeByte(field_2_builtin_style);
+			out.writeByte(field_3_outline_style_level);
 		} else {
-			LittleEndian.putUShort(data, 6 + offset, field_4_name.length());
-			LittleEndian.putByte(data, 8 + offset, field_3_string_options);
-			StringUtil.putCompressedUnicode(getName(), data, 9 + offset);
+			out.writeShort(field_4_name.length());
+			out.writeByte(field_3_stringHasMultibyte ? 0x01 : 0x00);
+			StringUtil.putCompressedUnicode(getName(), out);
 		}
-		return 4+dataSize;
 	}
 
-	public short getSid()
-	{
+	public short getSid() {
 		return sid;
 	}
 }
diff --git a/src/java/org/apache/poi/hssf/record/TabIdRecord.java b/src/java/org/apache/poi/hssf/record/TabIdRecord.java
index 9478d008bf..7c6803d4ea 100644
--- a/src/java/org/apache/poi/hssf/record/TabIdRecord.java
+++ b/src/java/org/apache/poi/hssf/record/TabIdRecord.java
@@ -17,30 +17,31 @@
 
 package org.apache.poi.hssf.record;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title: Sheet Tab Index Array Record<P>
+ * Title: Sheet Tab Index Array Record (0x013D)<p/>
  * Description:  Contains an array of sheet id's.  Sheets always keep their ID
- *               regardless of what their name is.<P>
- * REFERENCE:  PG 412 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<P>
+ *               regardless of what their name is.<p/>
+ * REFERENCE:  PG 412 Microsoft Excel 97 Developer's Kit (ISBN: 1-57231-498-2)<p/>
  * @author Andrew C. Oliver (acoliver at apache dot org)
- * @version 2.0-pre
+ *
  */
-public final class TabIdRecord extends Record {
+public final class TabIdRecord extends StandardRecord {
     public final static short sid = 0x13d;
-    public short[]            field_1_tabids;
+	private static final short[] EMPTY_SHORT_ARRAY = { };
+	
+    public short[] _tabids;
 
-    public TabIdRecord()
-    {
+    public TabIdRecord() {
+    	_tabids = EMPTY_SHORT_ARRAY;
     }
 
-    public TabIdRecord(RecordInputStream in)
-    {
-        field_1_tabids = new short[ in.remaining() / 2 ];
-        for (int k = 0; k < field_1_tabids.length; k++)
-        {
-            field_1_tabids[ k ] = in.readShort();
+    public TabIdRecord(RecordInputStream in) {
+    	int nTabs = in.remaining() / 2;
+        _tabids = new short[nTabs];
+        for (int k = 0; k < _tabids.length; k++) {
+            _tabids[ k ] = in.readShort();
         }
     }
 
@@ -48,62 +49,36 @@ public final class TabIdRecord extends Record {
      * set the tab array.  (0,1,2).
      * @param array of tab id's {0,1,2}
      */
-
-    public void setTabIdArray(short [] array)
-    {
-        field_1_tabids = array;
+    public void setTabIdArray(short[] array) {
+        _tabids = array;
     }
 
-    /**
-     * get the tab array.  (0,1,2).
-     * @return array of tab id's {0,1,2}
-     */
-
-    public short [] getTabIdArray()
-    {
-        return field_1_tabids;
-    }
-
-    public String toString()
-    {
+    public String toString() {
         StringBuffer buffer = new StringBuffer();
 
         buffer.append("[TABID]\n");
-        buffer.append("    .elements        = ").append(field_1_tabids.length)
-            .append("\n");
-        for (int k = 0; k < field_1_tabids.length; k++)
+        buffer.append("    .elements        = ").append(_tabids.length).append("\n");
+        for (int k = 0; k < _tabids.length; k++)
         {
-            buffer.append("    .element_" + k + "       = ")
-                .append(field_1_tabids[ k ]).append("\n");
+            buffer.append("    .element_").append(k).append(" = ").append(_tabids[ k ]).append("\n");
         }
         buffer.append("[/TABID]\n");
         return buffer.toString();
     }
 
-    public int serialize(int offset, byte [] data)
-    {
-        short[] tabids = getTabIdArray();
-        int length = tabids.length * 2;
-        int byteoffset = 4;
+    public void serialize(LittleEndianOutput out) {
+        short[] tabids = _tabids;
 
-        LittleEndian.putUShort(data, 0 + offset, sid);
-        LittleEndian.putUShort(data, 2 + offset, length);   // nubmer tabids *
-
-        // 2 (num bytes in a short)
-        for (int k = 0; k < (length / 2); k++)
-        {
-            LittleEndian.putShort(data, byteoffset + offset, tabids[ k ]);
-            byteoffset += 2;
+        for (int k = 0; k < tabids.length; k++) {
+            out.writeShort(tabids[ k ]);
         }
-        return getRecordSize();
     }
 
     protected int getDataSize() {
-        return (getTabIdArray().length * 2);
+        return _tabids.length * 2;
     }
 
-    public short getSid()
-    {
+    public short getSid() {
         return sid;
     }
 }
diff --git a/src/java/org/apache/poi/hssf/record/UnknownRecord.java b/src/java/org/apache/poi/hssf/record/UnknownRecord.java
index 6bbb096637..997c35642b 100644
--- a/src/java/org/apache/poi/hssf/record/UnknownRecord.java
+++ b/src/java/org/apache/poi/hssf/record/UnknownRecord.java
@@ -18,19 +18,19 @@
 package org.apache.poi.hssf.record;
 
 import org.apache.poi.util.HexDump;
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 
 /**
- * Title:        Unknown Record (for debugging)<P>
+ * Title:        Unknown Record (for debugging)<p/>
  * Description:  Unknown record just tells you the sid so you can figure out
  *               what records you are missing.  Also helps us read/modify sheets we
- *               don't know all the records to.  (HSSF leaves these alone!) <P>
+ *               don't know all the records to.  (HSSF leaves these alone!) <p/>
  * Company:      SuperLink Software, Inc.<P>
  * @author Andrew C. Oliver (acoliver at apache dot org)
  * @author Jason Height (jheight at chariot dot net dot au)
  * @author Glen Stampoultzis (glens at apache.org)
  */
-public final class UnknownRecord extends Record {
+public final class UnknownRecord extends StandardRecord {
 
 	/*
 	 * Some Record IDs used by POI as 'milestones' in the record stream
@@ -79,12 +79,8 @@ public final class UnknownRecord extends Record {
 	/**
 	 * spit the record out AS IS. no interpretation or identification
 	 */
-	public final int serialize(int offset, byte[] data) {
-		LittleEndian.putUShort(data, 0 + offset, _sid);
-		int dataSize = _rawData.length;
-		LittleEndian.putUShort(data, 2 + offset, dataSize);
-		System.arraycopy(_rawData, 0, data, 4 + offset, dataSize);
-		return 4 + dataSize;
+	public void serialize(LittleEndianOutput out) {
+		out.write(_rawData);
 	}
 
 	protected int getDataSize() {
@@ -94,7 +90,7 @@ public final class UnknownRecord extends Record {
 	/**
 	 * print a sort of string representation ([UNKNOWN RECORD] id = x [/UNKNOWN RECORD])
 	 */
-	public final String toString() {
+	public String toString() {
 		String biffName = getBiffName(_sid);
 		if (biffName == null) {
 			biffName = "UNKNOWNRECORD";
@@ -110,7 +106,7 @@ public final class UnknownRecord extends Record {
 		return sb.toString();
 	}
 
-	public final short getSid() {
+	public short getSid() {
 		return (short) _sid;
 	}
 
@@ -267,8 +263,8 @@ public final class UnknownRecord extends Record {
 		return false;
 	}
 
-	public final Object clone() {
-		// immutable - ok to return this
+	public Object clone() {
+		// immutable - OK to return this
 		return this;
 	}
 }
diff --git a/src/java/org/apache/poi/hssf/record/WriteAccessRecord.java b/src/java/org/apache/poi/hssf/record/WriteAccessRecord.java
index 5870a9ace4..3ff094e7f6 100644
--- a/src/java/org/apache/poi/hssf/record/WriteAccessRecord.java
+++ b/src/java/org/apache/poi/hssf/record/WriteAccessRecord.java
@@ -19,7 +19,7 @@ package org.apache.poi.hssf.record;
 
 import java.util.Arrays;
 
-import org.apache.poi.util.LittleEndian;
+import org.apache.poi.util.LittleEndianOutput;
 import org.apache.poi.util.StringUtil;
 
 /**
@@ -33,9 +33,10 @@ import org.apache.poi.util.StringUtil;
  * 
  * @author Andrew C. Oliver (acoliver at apache dot org)
  */
-public final class WriteAccessRecord extends Record {
-	private static final byte PAD_CHAR = (byte) ' ';
+public final class WriteAccessRecord extends StandardRecord {
 	public final static short sid = 0x005C;
+
+	private static final byte PAD_CHAR = (byte) ' ';
 	private static final int DATA_SIZE = 112;
 	private String field_1_username;
 	/** this record is always padded to a constant length */
@@ -113,24 +114,18 @@ public final class WriteAccessRecord extends Record {
 		return buffer.toString();
 	}
 
-	public int serialize(int offset, byte[] data) {
+	public void serialize(LittleEndianOutput out) {
 		String username = getUsername();
 		boolean is16bit = StringUtil.hasMultibyte(username);
 
-		LittleEndian.putUShort(data, 0 + offset, sid);
-		LittleEndian.putUShort(data, 2 + offset, DATA_SIZE);
-		LittleEndian.putUShort(data, 4 + offset, username.length());
-		LittleEndian.putByte(data, 6 + offset, is16bit ? 0x01 : 0x00);
-		int pos = offset + 7;
+		out.writeShort(username.length());
+		out.writeByte(is16bit ? 0x01 : 0x00);
 		if (is16bit) {
-			StringUtil.putUnicodeLE(username, data, pos);
-			pos += username.length() * 2;
+			StringUtil.putUnicodeLE(username, out);
 		} else {
-			StringUtil.putCompressedUnicode(username, data, pos);
-			pos += username.length();
+			StringUtil.putCompressedUnicode(username, out);
 		}
-		System.arraycopy(padding, 0, data, pos, padding.length);
-		return 4 + DATA_SIZE;
+		out.write(padding);
 	}
 
 	protected int getDataSize() {
diff --git a/src/java/org/apache/poi/hssf/record/aggregates/PageSettingsBlock.java b/src/java/org/apache/poi/hssf/record/aggregates/PageSettingsBlock.java
index c4d1565970..68d4559a36 100644
--- a/src/java/org/apache/poi/hssf/record/aggregates/PageSettingsBlock.java
+++ b/src/java/org/apache/poi/hssf/record/aggregates/PageSettingsBlock.java
@@ -51,8 +51,8 @@ public final class PageSettingsBlock extends RecordAggregate {
 	// (The whole PageSettingsBlock may not be present) 
 	private PageBreakRecord _rowBreaksRecord;
 	private PageBreakRecord _columnBreaksRecord;
-	private HeaderRecord header;
-	private FooterRecord footer;
+	private HeaderRecord _header;
+	private FooterRecord _footer;
 	private HCenterRecord _hCenter;
 	private VCenterRecord _vCenter;
 	private LeftMarginRecord _leftMargin;
@@ -77,8 +77,8 @@ public final class PageSettingsBlock extends RecordAggregate {
 	public PageSettingsBlock() {
 		_rowBreaksRecord = new HorizontalPageBreakRecord();
 		_columnBreaksRecord = new VerticalPageBreakRecord();
-		header = createHeader();
-		footer = createFooter();
+		_header = new HeaderRecord("");
+		_footer = new FooterRecord("");
 		_hCenter = createHCenter();
 		_vCenter = createVCenter();
 		printSetup = createPrintSetup();
@@ -117,10 +117,10 @@ public final class PageSettingsBlock extends RecordAggregate {
 				_columnBreaksRecord = (PageBreakRecord) rs.getNext();
 				break;
 			case HeaderRecord.sid:
-				header = (HeaderRecord) rs.getNext();
+				_header = (HeaderRecord) rs.getNext();
 				break;
 			case FooterRecord.sid:
-				footer = (FooterRecord) rs.getNext();
+				_footer = (FooterRecord) rs.getNext();
 				break;
 			case HCenterRecord.sid:
 				_hCenter = (HCenterRecord) rs.getNext();
@@ -193,8 +193,8 @@ public final class PageSettingsBlock extends RecordAggregate {
 	public void visitContainedRecords(RecordVisitor rv) {
 		visitIfPresent(_rowBreaksRecord, rv);
 		visitIfPresent(_columnBreaksRecord, rv);
-		visitIfPresent(header, rv);
-		visitIfPresent(footer, rv);
+		visitIfPresent(_header, rv);
+		visitIfPresent(_footer, rv);
 		visitIfPresent(_hCenter, rv);
 		visitIfPresent(_vCenter, rv);
 		visitIfPresent(_leftMargin, rv);
@@ -221,28 +221,6 @@ public final class PageSettingsBlock extends RecordAggregate {
 	}
 
 	/**
-	 * creates the Header Record and sets it to nothing/0 length
-	 */
-	private static HeaderRecord createHeader() {
-		HeaderRecord retval = new HeaderRecord();
-
-		retval.setHeaderLength(( byte ) 0);
-		retval.setHeader(null);
-		return retval;
-	}
-
-	/**
-	 * creates the Footer Record and sets it to nothing/0 length
-	 */
-	private static FooterRecord createFooter() {
-		FooterRecord retval = new FooterRecord();
-
-		retval.setFooterLength(( byte ) 0);
-		retval.setFooter(null);
-		return retval;
-	}
-
-	/**
 	 * creates the HCenter Record and sets it to false (don't horizontally center)
 	 */
 	private static HCenterRecord createHCenter() {
@@ -292,7 +270,7 @@ public final class PageSettingsBlock extends RecordAggregate {
 	 */
 	public HeaderRecord getHeader ()
 	{
-	return header;
+	return _header;
 	}
 
 	/**
@@ -301,7 +279,7 @@ public final class PageSettingsBlock extends RecordAggregate {
 	 */
 	public void setHeader (HeaderRecord newHeader)
 	{
-		header = newHeader;
+		_header = newHeader;
 	}
 
 	/**
@@ -310,7 +288,7 @@ public final class PageSettingsBlock extends RecordAggregate {
 	 */
 	public FooterRecord getFooter ()
 	{
-		return footer;
+		return _footer;
 	}
 
 	/**
@@ -319,7 +297,7 @@ public final class PageSettingsBlock extends RecordAggregate {
 	 */
 	public void setFooter (FooterRecord newFooter)
 	{
-		footer = newFooter;
+		_footer = newFooter;
 	}
 
 	/**
@@ -419,11 +397,11 @@ public final class PageSettingsBlock extends RecordAggregate {
 	 */
 	private static void shiftBreaks(PageBreakRecord breaks, int start, int stop, int count) {
 
-		Iterator iterator = breaks.getBreaksIterator();
-		List shiftedBreak = new ArrayList();
+		Iterator<PageBreakRecord.Break> iterator = breaks.getBreaksIterator();
+		List<PageBreakRecord.Break> shiftedBreak = new ArrayList<PageBreakRecord.Break>();
 		while(iterator.hasNext())
 		{
-			PageBreakRecord.Break breakItem = (PageBreakRecord.Break)iterator.next();
+			PageBreakRecord.Break breakItem = iterator.next();
 			int breakLocation = breakItem.main;
 			boolean inStart = (breakLocation >= start);
 			boolean inEnd = (breakLocation <= stop);
@@ -433,7 +411,7 @@ public final class PageSettingsBlock extends RecordAggregate {
 
 		iterator = shiftedBreak.iterator();
 		while (iterator.hasNext()) {
-			PageBreakRecord.Break breakItem = (PageBreakRecord.Break)iterator.next();
+			PageBreakRecord.Break breakItem = iterator.next();
 			breaks.removeBreak(breakItem.main);
 			breaks.addBreak((short)(breakItem.main+count), breakItem.subFrom, breakItem.subTo);
 		}
diff --git a/src/java/org/apache/poi/hssf/record/aggregates/RowRecordsAggregate.java b/src/java/org/apache/poi/hssf/record/aggregates/RowRecordsAggregate.java
index 0d57edbc43..075e3ae5d2 100644
--- a/src/java/org/apache/poi/hssf/record/aggregates/RowRecordsAggregate.java
+++ b/src/java/org/apache/poi/hssf/record/aggregates/RowRecordsAggregate.java
@@ -250,7 +250,7 @@ public final class RowRecordsAggregate extends RecordAggregate {
             // Serialize a block of cells for those rows
             final int startRowNumber = getStartRowNumberForBlock(blockIndex);
             final int endRowNumber = getEndRowNumberForBlock(blockIndex);
-            DBCellRecord cellRecord = new DBCellRecord();
+            DBCellRecord.Builder dbcrBuilder = new DBCellRecord.Builder();
             // Note: Cell references start from the second row...
             int cellRefOffset = (rowBlockSize - RowRecord.ENCODED_SIZE);
             for (int row = startRowNumber; row <= endRowNumber; row++) {
@@ -261,13 +261,12 @@ public final class RowRecordsAggregate extends RecordAggregate {
                     pos += rowCellSize;
                     // Add the offset to the first cell for the row into the
                     // DBCellRecord.
-                    cellRecord.addCellOffset((short) cellRefOffset);
+                    dbcrBuilder.addCellOffset(cellRefOffset);
                     cellRefOffset = rowCellSize;
                 }
             }
             // Calculate Offset from the start of a DBCellRecord to the first Row
-            cellRecord.setRowOffset(pos);
-            rv.visitRecord(cellRecord);
+            rv.visitRecord(dbcrBuilder.build(pos));
         }
         for (int i=0; i< _unknownRecords.size(); i++) {
             // Potentially breaking the file here since we don't know exactly where to write these records
diff --git a/src/java/org/apache/poi/hssf/usermodel/HSSFCellStyle.java b/src/java/org/apache/poi/hssf/usermodel/HSSFCellStyle.java
index a2dbd4d919..d321512070 100644
--- a/src/java/org/apache/poi/hssf/usermodel/HSSFCellStyle.java
+++ b/src/java/org/apache/poi/hssf/usermodel/HSSFCellStyle.java
@@ -1015,9 +1015,7 @@ public class HSSFCellStyle implements CellStyle
     	if(workbook != source.workbook) {
 			// Then we need to clone the format string,
 			//  and update the format record for this
-    		short fmt = workbook.createFormat(
-    				source.getDataFormatString()
-    		);
+    		short fmt = (short)workbook.createFormat(source.getDataFormatString() );
     		setDataFormat(fmt);
 			
 			// Finally we need to clone the font,
diff --git a/src/java/org/apache/poi/hssf/usermodel/HSSFFont.java b/src/java/org/apache/poi/hssf/usermodel/HSSFFont.java
index 2141c74f08..310abecefe 100644
--- a/src/java/org/apache/poi/hssf/usermodel/HSSFFont.java
+++ b/src/java/org/apache/poi/hssf/usermodel/HSSFFont.java
@@ -15,12 +15,6 @@
    limitations under the License.
 ==================================================================== */
 
-
-/*
- * HSSFFont.java
- *
- * Created on December 9, 2001, 10:34 AM
- */
 package org.apache.poi.hssf.usermodel;
 
 import org.apache.poi.hssf.record.FontRecord;
@@ -29,16 +23,13 @@ import org.apache.poi.ss.usermodel.Font;
 /**
  * Represents a Font used in a workbook.
  *
- * @version 1.0-pre
+ *
  * @author  Andrew C. Oliver
  * @see org.apache.poi.hssf.usermodel.HSSFWorkbook#createFont()
  * @see org.apache.poi.hssf.usermodel.HSSFWorkbook#getFontAt(short)
  * @see org.apache.poi.hssf.usermodel.HSSFCellStyle#setFont(HSSFFont)
  */
-
-public class HSSFFont implements Font
-{
-
+public final class HSSFFont implements Font {
 
     private FontRecord         font;
     private short              index;
@@ -60,7 +51,6 @@ public class HSSFFont implements Font
     public void setFontName(String name)
     {
         font.setFontName(name);
-        font.setFontNameLength(( byte ) name.length());
     }
 
     /**
diff --git a/src/java/org/apache/poi/hssf/usermodel/HSSFFooter.java b/src/java/org/apache/poi/hssf/usermodel/HSSFFooter.java
index 422af62c7f..4f10ba8c9f 100644
--- a/src/java/org/apache/poi/hssf/usermodel/HSSFFooter.java
+++ b/src/java/org/apache/poi/hssf/usermodel/HSSFFooter.java
@@ -86,7 +86,6 @@ public class HSSFFooter extends HeaderFooter implements Footer {
 			       "&C" + (center == null ? "" : center) +
 			       "&L" + (left == null ? "" : left) +
 			       "&R" + (right == null ? "" : right));
-	footerRecord.setFooterLength((byte)footerRecord.getFooter().length());
     }
 }
 
diff --git a/src/java/org/apache/poi/hssf/usermodel/HSSFHeader.java b/src/java/org/apache/poi/hssf/usermodel/HSSFHeader.java
index c5247525a1..36dfc969b0 100644
--- a/src/java/org/apache/poi/hssf/usermodel/HSSFHeader.java
+++ b/src/java/org/apache/poi/hssf/usermodel/HSSFHeader.java
@@ -92,7 +92,6 @@ public class HSSFHeader extends HeaderFooter implements Header {
         headerRecord.setHeader( "&C" + ( center == null ? "" : center ) +
                 "&L" + ( left == null ? "" : left ) +
                 "&R" + ( right == null ? "" : right ) );
-        headerRecord.setHeaderLength( (byte) headerRecord.getHeader().length() );
     }
 
 }