It is probably called Excel.xlb, and may be located under your username/Application Data/Microsoft/Excel/XLSTART. Here are template directions from the Help files:
Create a workbook template for new workbooks
Create a workbook that contains the sheets, default text (such as page headers and column and row labels), formulas, macros, styles, and other formatting you want in new workbooks that you base on the template.
On the File menu, click Save As.
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In the Save as type box, click Template (*.xlt).
In the Save in box, select the folder where you want to store the template.
To create the default workbook template, select either the XLStart folder or the alternate startup folder. The XLStart folder is usually
C:\os\Profiles\user_name\Application Data\Microsoft\Excel\XLStart
where os is the operating system folder — for example, Windows.
To create a custom workbook template, select the Templates folder, which is usually
C:\os\Profiles\user_name\Application Data\Microsoft\Templates
where os is the operating system folder, for example, Windows.
In the File name box, type book to create a default workbook template.
To create a custom template, type any valid file name.
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