--- src/java/org/apache/poi/hssf/model/FormulaParser.java	
+++ src/java/org/apache/poi/hssf/model/FormulaParser.java	
@@ -327,7 +327,7 @@ 
                 for(int i = 0; i < book.getNumNames(); i++) {
                        // Our formula will by now contain an upper-cased
                        //  version of any named range names
-                    if(book.getNameRecord(i).getNameText().toUpperCase().equals(name)) {
+                    if(book.getNameRecord(i).getNameText().equalsIgnoreCase(name)) {
                         nameRecordExists = true;
                     }
                 }
--- src/java/org/apache/poi/hssf/record/formula/NamePtg.java	
+++ src/java/org/apache/poi/hssf/record/formula/NamePtg.java	
@@ -50,7 +50,7 @@ 
         NameRecord rec;
         for (short i = 1; i < n; i++) {
             rec = book.getNameRecord(i - 1);
-            if (name.equals(rec.getNameText())) {
+            if (name.equalsIgnoreCase(rec.getNameText())) {
                 field_1_label_index = i;
                 return;
             }