  Business rules represent the knowledge that guides the operations of a
business organization. They are implemented in software applications used by
organizations, and the activity of extracting them from software is known as
business rule mining. It has various purposes amongst which migration and
generating documentation are the most common. However, apart from conventional
software, organizations also use spreadsheets for a large part of their
operations and decision-making activities. Therefore we believe that
spreadsheets are also rich in business rules. We thus propose to develop an
automated system for extracting business rules from spreadsheets in a human
comprehensible natural language format. This position paper describes our
motivation, the problem description, related work, and challenges we foresee.
