LibreOffice Calc is the spreadsheet program you've always needed. A fork of OpenOffice.org Calc, professional data miners and number crunchers will appreciate its comprehensive range of advanced functions.
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LibreOffice - Calc vs Excel Online opinions
pros, cons and recent comments
The only functionality that can't be replaced is the online collaboration - but is also in plan
EtherCalc is a web spreadsheet. Your data is saved on the web, and people can edit the same document at the same time. Everybody's changes are instantly reflected on all screens. Work together on inventories, survey forms, list management, brainstorming sessions and more!
Create gorgeous spreadsheets with Numbers for Mac. Get started with one of many Apple-designed templates for your home budget, checklist, invoice, mortgage calculator, and more. Add tables, charts, text, and images anywhere on the free-form canvas.
Spread32 is a mini-Excel with all of the basic features that you would expect in a competent spreadsheet program. Run macros, draw objects, generate charts, calculate functions and formulas, its all here. And it reads and writes xls, csv, text, and pxl formats.
NeoOffice is an office suite for Mac that is based on OpenOffice and LibreOffice. With NeoOffice, you can view, edit, and save OpenOffice documents, LibreOffice documents, and simple Microsoft Word, Excel, and PowerPoint documents.