Tried to create a master spreadsheet with links to other spreadsheets in the “trusted file locations” and got hit with this error:

Excel Services Error

Excel Services Error

Here is the text in case the image does not show up:

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The workbook that you selected cannot be loaded because it contains the following features that are not supported by Excel Services:

External references (links to other workbooks)

Contact the workbook author.
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Did some research, and found out that:

Unsupported features when loading a workbook in Excel Services

Workbooks that contain the following unsupported features will not load or display in Excel Services. 

For best results, always save a workbook from Office Excel 2007 by using the Excel Services command. 

(Click the Microsoft Office Button , click the arrow next to Publish, and then click Excel Services 

under Distribute the document to other people.) 

You can confirm whether a feature is supported by clicking the Open this workbook in my browser after 

I save check box in the Save for Excel Services dialog box to attempt to display it in the browser. 

If a feature is not supported, Excel Services displays an alert.

 

The following features are not supported and prevent you from loading a workbook:

 

 
Feature Comments
VBA Visual Basic for Applications (VBA) code, macros, add-ins, and user-defined functions (UDFs). NOTE A programmer can customize Excel Services in many ways, including the creation of a user-defined function (UDF). For more information, see the Microsoft Office SharePoint Server 2007 Software Development Kit (SDK).
Legacy macro Languages   Microsoft Excel 4.0 Macro Functions and Microsoft 5.0 dialog sheets.
Controls Form toolbar controls, Toolbox controls, and all ActiveX controls.
XML XML maps, XML expansion packs, and embedded smart tags.
Security and privacy Workbooks, worksheets, or ranges with protection, and workbooks that have Information Rights Management (IRM). NOTE To protect workbooks in Excel Services, use Microsoft Windows SharePoint Services rights and permissions.
Images and objects Linked or embedded objects or images, inserted pictures, AutoShapes, WordArt, and diagrams, such as organization charts.
Ink All ink features including drawing, writing, and annotations.
OLE and DDE Object Linking and Embedding (OLE) objects and Dynamic Data Exchange (DDE) links.
Displayed formulas Workbooks saved with the formulas that are displayed.
Data validation Preventing invalid data entry and creating drop-down lists.
OLE DB Providers Using a Microsoft Business Solutions Provider, a data retrieval services provider, or the Jet OLE DB Provider.
Legacy list data Query tables and tables linked to Windows SharePoint Services lists.
Queries Web queries and text queries.
External references to linked workbooks External references (also called links) to a specific cell range, a defined name for the cell range, or define a name for the external reference.
Comments Display of and adjustment of comments.
Consolidation Consolidated data from PivotTable reports.
 
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