What you have suggested is a similar process of identifying the
Matrix area of the occupied spread sheet. Being a beginner of Ms
Excel and VBA I would like to thank you for showing me a way that I
have never used before. The process of using
Edit/Goto/Special/Blanks highlight all blank  cells and also show the
entire matrix of the occupied spread sheet. Your suggestion of
introducing cells with formula is not favorable because of the
possibility that cells might be linked to other sheets or workbook.

We are facing a problem that looks like an Excel design problem.
Allow me to explain.

(1)First let us create a new sheet with some data scattered within
the matrix A1:C10.
(2)If you do an Edit/Goto/Special/Blanks you will clearly see all
blank cells highlighted within the marked matrix A1:C10.
(3)Highlight A11:C13 and do an Edit/Clear/All.
(4)Repeat Edit/Goto/Special/Blanks you will see all blank cells
highlighted within the marked matrix A1:C13.
(5)Highlight rows 11 to 13 and do a delete
(6)The rows 11 to 13 are new inserted rows and should have no
information of "Clear All" for cells A11:C13 but if you repeat
Edit/Goto/Special/Blanks you will get the same result as in (4)
above.

Feel like telling Microsoft that they make us creating a
sledgehammer to crack a nut.