I can see no way on earth that an iPhone could be used on any moderately large spreadsheet. I frequently export SPSS files to 123 format (can be done to Excel, if only by copy and paste). They are large, unmanageable, complex, and there is no way that you can argue that a substantial spreadsheet is a realistic prospect for an iPhone, and I don't say this on grounds of screen acreage alone. The linking and embedding, the processing. Nah. Not realistic. Unless you are talking about tiny spreadsheets for expenses. Go on. Tell me about the latest iPhone SPSS widget.