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Open Office Calc is a freeware substitute for Excel. It can open and save Excel (.xls) spreadsheets. Spreadsheets can also be exported to PDF format.
Calc has a range of features very similar to that of MS Excel 2007. For a comparison between the two, see http://www.linux.com/feature/119546. You can sort data, format it, create charts, or use a multitude of mathematical functions and formulas.
OpenOffice is available on many platforms, including Windows, MacOS, Linux and Unix.
More free software:
> Open Office Draw - A Free Drawing tool
> Open Office Base - Free Database Tool (like MS Access)
> Open Office Impress - Free Powerpoint Alternative
> Open Office Writer - Free Microsoft Word Clone