Here are some limitations and considerations to keep in mind when using 3D cell references in Excel:

Limited Scope:

* Worksheet Range: 3D references only encompass a specified range of worksheets within a workbook. Cells outside this range won't be included in the reference.

Layout Dependence:

* Matching Layouts: For the formula to work correctly, all referenced worksheets must have the same layout (identical rows and columns). If you insert or delete rows/columns in one sheet but not others, the references will break.

Navigation Issues:

* Workbook Reliance: 3D references depend on the entire workbook being present. If you copy a formula using a 3D reference to another workbook, it will likely result in errors because the referenced sheets won't exist.

Formula Clarity:

* Readability Challenges: Formulas with 3D references can become complex and harder to understand, especially for someone unfamiliar with the referenced worksheets.

Alternatives to Consider:

* Consolidation: In some cases, consolidating your data into a single sheet might be a cleaner solution than using 3D references.
* Consolidated Ranges: You can create a named range that combines data from multiple sheets for a more manageable approach.

When to Use 3D References Carefully:

* Large Workbooks: If your workbook contains many worksheets and frequent layout changes are expected, 3D references might become cumbersome to maintain.
* Collaboration: Sharing workbooks with 3D references can lead to issues if collaborators aren't aware of the specific referenced sheets.

Overall, 3D references can be a powerful tool for referencing cells across multiple worksheets, but it's crucial to understand their limitations and use them strategically for clear and maintainable formulas.