Seasoned Excel developers were invited to participate in a challenge to implement a spreadsheet with multi-dimensional variables. We analyzed their spreadsheet to see the different implement strategies employed. We identified two strategies: most participants used a projection of three or four-dimensional variables on the two-dimensional plane used by Excel. A few participants used a database approach where the multi-dimensional variables are presented in the form of a dataset table with the appropriate primary key. This approach leads to simpler formulas.