diff --git a/sc/source/ui/view/tabvwsha.cxx b/sc/source/ui/view/tabvwsha.cxx
index 850b135a710a..315c4f11fde1 100644
--- a/sc/source/ui/view/tabvwsha.cxx
+++ b/sc/source/ui/view/tabvwsha.cxx
@@ -198,14 +198,8 @@ void ScTabViewShell::GetState( SfxItemSet& rSet )
     SfxViewFrame& rThisFrame = GetViewFrame();
     bool bOle = GetViewFrame().GetFrame().IsInPlace();
 
-    SCTAB nTabSelCount = rMark.GetSelectCount();
     SCTAB nCountVisible = 0;
     const SCTAB nTabCount = rDoc.GetTableCount();
-    for ( SCTAB i = 0; nCountVisible < 2 && i < nTabCount ; i++ )
-        if ( rDoc.IsVisible( i ) )
-            ++nCountVisible;
-    const bool bOnlyOneVisibleSheet = nCountVisible < 2;
-    bool bAllSelected = true;
 
     SfxWhichIter    aIter(rSet);
     sal_uInt16          nWhich = aIter.FirstWhich();
@@ -284,7 +278,10 @@ void ScTabViewShell::GetState( SfxItemSet& rSet )
                 rSet.Put( SfxUInt16Item( nWhich, static_cast<sal_uInt16>(GetViewData().GetTabNumber()) + 1 ) );
 
                 // enabled only if several sheets are visible
-                if ( bOnlyOneVisibleSheet )
+                for ( SCTAB i = 0; nCountVisible < 2 && i < nTabCount ; i++ )
+                    if ( rDoc.IsVisible( i ) )
+                        ++nCountVisible;
+                if ( nCountVisible < 2 )
                     rSet.DisableItem( nWhich );
                 break;
 
@@ -555,20 +552,14 @@ void ScTabViewShell::GetState( SfxItemSet& rSet )
                 break;
 
             case FID_TAB_DESELECTALL:
-                if ( nTabSelCount == 1 )
+                if ( rMark.GetSelectCount() == 1 )
                     rSet.DisableItem( nWhich );     // enabled only if several sheets are selected
                 break;
 
             case FID_TAB_SELECTALL:
-                if ( bOnlyOneVisibleSheet )
-                    rSet.DisableItem( nWhich );     // enabled only if several sheets are visible
-                else
-                {
-                    for ( SCTAB i = 0; i < nTabCount && bAllSelected; i++ )
-                        bAllSelected = !( rDoc.IsVisible(i) && !rMark.GetTableSelect(i) );
-                    if ( bAllSelected )
-                        rSet.DisableItem( nWhich );  // disabled if all sheets are already selected
-                }
+                // tdf#173835 count visible and hidden sheets
+                if ( rDoc.GetTableCount() == rMark.GetSelectCount() )
+                    rSet.DisableItem( nWhich );  // disabled if all sheets are already selected
                 break;
 
             case FID_TOGGLEHIDDENCOLROW: