Open Office will open all MS Office files. It can view, edit, and write Office '97 applications. It's freeware so there is no risk. You may find you enjoy it as much as MS Office.
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Calc
The all-purpose spreadsheet
CALC is the spreadsheet program you've always wanted. Newcomers find it intuitive and easy to learn; professional data miners and number crunchers will appreciate the comprehensive range of advanced functions.
screen dump of Calc Advanced DataPilot technology makes it easy to pull in raw data from corporate databases; cross-tabulate, summarise, and convert it into meaningful information.
Natural language formulas let you create formulas using words (e.g. "sales - costs").
The Intelligent Sum Button inserts a sum function or a subtotal automatically, depending on context.
Wizards guides you through choosing and using a comprehensive range of advanced spreadsheet functions.
Styles and Formatting makes it easy to apply flexible cell formatting options, including freely rotating contents, templates, backgrounds, borders, and many more. You can be your own spreadsheet expert thanks to templates with built-in functions, allowing you to concentrate on your real work.
Scenario Manager allows "what if ..." analysis at the touch of a button - e.g. compare profitability for high / medium / low sales forecasts.
Hide or reveal Design Themes with a single click - use CALC's defaults or add your own.
Save your spreadsheets in OpenDocument format, the new international standard for office documents. This XML based format means you're not tied in to CALC. You can access your spreadsheets from any OpenDocument compliant software.
Of course, you are free to use your old Microsoft Excel spreadsheets, or save your work in Excel format for sending to people who are still locked into Microsoft products. If all they want to see is your results, then use Portable Document Format (.pdf) - no need to buy any extra software.
I hope this helps..