Numbers is Apple's spreadsheet software that's easy on the eye but also surprisingly powerful.
However, don't expect Microsoft Excel levels of sophistication. Although Numbers will be easier to use for many people, it doesn't posses the macro power and features of its Microsoft rival. The advantage however is that its integrated with other parts of the iWork suite.
Numbers has lots of tables and formula templates to do the hard work for you. There are sliders related to formulas as well that allow you to speculate what would happen if certain values were changed either way. Moving charts and tables simply by dragging and dropping them is easy and you can even add photos. Charts can be displayed in 2D and 3D although if you import and export to Excel, the formatting may not come out exactly as you intended.
Numbers is a glossy and elegant number crunching application that doesn't rival Excel but certainly looks better.
