Refactoring is a change made to the internal structure of software to make it easier to understand and cheaper to modify without changing its observable behaviour. A database refactoring is a small change to the database schema which improves its design without changing its semantics. This paper presents example 'spreadsheet refactorings', derived from the above and taking into account the unique characteristics of spreadsheet formulas and VBA code. The techniques are constrained by the tightly coupled data and code in spreadsheets.