--- src/java/org/apache/poi/hssf/model/InternalWorkbook.java	(revision 1330076)
+++ src/java/org/apache/poi/hssf/model/InternalWorkbook.java	(working copy)
@@ -753,8 +753,10 @@ 
      */
     public void removeSheet(int sheetIndex) {
         if (boundsheets.size() > sheetIndex) {
-            records.remove(records.getBspos() - (boundsheets.size() - 1) + sheetIndex);
-            boundsheets.remove(sheetIndex);
+            BoundSheetRecord removedRecord = boundsheets.remove(sheetIndex);
+
+            // keep consistency between "boundsheets" and "records"
+            records.remove(removedRecord);
             fixTabIdRecord();
         }