Mariner Software (http://www.marinersoftware.com/) has released
Mariner Calc 2.0 for the iPhone. It's now available for US$6.95 at
the Apple App Store. It's a free update for registered users of
version 1.x.

All of the new features in Mariner Calc 2.0 have been tested and
function on the iPhone 3.0 and 3.1 operating system. Those features
include: named range support; find and replace; sort ascending or
descending; a password protected WiFi web based file server; settings
for user info; settings for email options; settings for startup
behavior; and a new temp file system for quick saves of large files.

Mariner Calc takes advantage of almost two decades of spreadsheet
experience on the Mac, according to Michael Wray, president of
Mariner Software. It also introduces the ability to view and edit
native Microsoft files (.xls format Excel 97 and up) on the iPhone.

Mariner Calc includes 24 math functions, 18 finance functions, 17
trig functions, 13 statistics functions, 14 lookup functions plus
logic, date, text and info functions - with many more on the way. It
also supports splitting panes and freezing, as well as creating
borders and changing fonts, colors and alignment. Landscape and
portrait views are both available.