Cannot break links in Excel due to not an option.
Cause:
The 'Break Link' button is not an option in Excel as in other Microsoft Office applications.
Solution:
Open the file with links. Select (highlight) the linked data. Press DELETE on the keyboard.
1) Open the desired file with links to be broken.
2) Click 'Yes' when asked to re-establish links.
3) Select the desired linked data. (The data is highlighted.)
4) Press DELETE on the keyboard to break the link.
5) If the file contains multiple links to be deleted, repeat steps 3) and 4).