Excel 2003 oddity, works in Safe Mode

CompProbSolv used Ask the Experts™
I am seeing an odd problem in Excel 2003 (on Windows XP) that I've not been able to resolve.

If you try to type the number 12 in any cell (by itself or in a formula), when you hit Enter, it changes to 14.  If you put in a formula that results in 12, such as =15-3, it works fine.  If you try =A12, it works fine.  If you type =100/12, it changes to =100/14.  I'm not seeing this with any other number.  I am not seeing any other oddities in Excel, but they could well exist.

It happens on a new worksheet as well with old ones.

It does NOT happen if Excel is opened in Safe Mode (pressing Ctrl) or if I log into Windows as a different user.

I have checked or changed to the following:
Tools, Add-Ins has everything unchecked
c:\D&S\username\Application Data\Microsoft\Excel\XLSTART is empty
Deleted (and it recreated) C:\D&S\username\Application Data\Microsoft\Excel\Excel11.xlb
c:\Program Files\Microsoft Office\OFFICE11\XLSTART is empty
HKCU\Software\Microsoft\Office\Excel\Addins only has (Default) (Value not set)
HKCU\Software\Microsoft\Office\11.0\Excel\Add-in Manager only has (Default) (Value not set)
HKCU\Software\Microsoft\Office\11.0\Excel\Options does not have an Open key

I'm trying to avoid recreating the user in Windows, but that may be the best solution.

Any suggestions on where else to look for the offending item would be appreciated.
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byundtMechanical Engineer
Most Valuable Expert 2013
Top Expert 2013
If you launch Excel 2003 with a blank workbook, then go into the VBA Editor, what projects do you see? In the Project Explorer pane on the left, you shouldn't see anything other than VBA Project (Book1).

If you do see VBA Project (Book1), click the + sign next to it (unless it already displays a - sign). Then click the + sign under it next to Microsoft Excel Objects (once again, unless it already displays a - sign). Finally, double-click each of the worksheets and ThisWorkbook under Book1. The goal is to see if a macro has been put into the template file used for creating new workbooks. You should see absolutely nothing in the pane on the right after you have displayed the code pane by double-clicking the object in the Project Explorer.

To get into the VBA Editor, type ALT + F11.
To return from the VBA Editor back to the worksheet, type ALT + F11 once again.

To display the Project Explorer pane (if it isn't already), use the View...Project Explorer menu item in the VBA Editor.
Check to see if there is an auto-correct set for the value "12".  I confirmed the same results in Excel 2010, but I believe 2003 would behave similarly.  Tools/AutoCorrect Options.  See the url below for more detail if needed.

As an aside, if it is an auto-correct entry, it sounds like the work of a prankster.  This is standard MS Office prank material.  It might be worthwhile to inquire about anyone with recent access to the user's PC.
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Thank you all for your input.  I hope to have an opportunity to revisit this computer tomorrow and will post results if I do.
Sometimes the problem is so obvious that I miss it!

mark_harris was right on the money.  I found the auto-correct entry, deleted it, and all is well.

The user has no clue as to how it occurred, but will be more watchful in the future.

While the answer from mark_harris correctly identified the problem, byundt gave an excellent answer about where else to look.

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