A graph is said to be excellent if, given any vertex of , there is a -set of containing . It is known that any non-excellent graph can be imbedded in an excellent graph. For example, for every graph , its corona is excellent, but the difference may be high. In this paper, we give a construction to imbed a non-excellent graph in an excellent graph such that . We also show that, given a non-excellent graph , there is a subdivision of which is excellent. The excellent subdivision number of a graph , , is the minimum number of edges of to be subdivided to get an excellent subdivision graph . We obtain upper bounds for . If any one of these upper bounds for is attained, then the set of all vertices of which are not in any -set of is an independent set.