I haven't had a chance to actually use Numbers for any real work yet, but I've been dinking around with it a bit to see what it can do. Figured I'd post my thoughts and see what others have to say-- there's comments spread through a bunch of other threads but I haven't seen a focused discussion yet. My first reaction was elation-- Apple has gotten us off the grid! One of my principle frustrations with Excel has been that everything goes on the same grid. Titles, and other random data that doesn't fit the table need to be stuck around the edges and get caught up in row and column selection (or put on a separate sheet where it can't all be seen at once). Numbers makes it easier to make documents around spreadsheet data. Random data can be put into a separate table on the same sheet and moved independently. They've made other interesting changes as well-- how cells are named, for example. Cell names are automatically derived from the row and column header titles. If you have a row with "Expenses" in the header cell, and a column with "July" in its header cell, the cell at the intersection of that row and column can be referred to as "July Expenses" without having to name it manually. Pretty cool, really, and intuitive. I do think I'd like the ability to name a cell specifically, though, which I can't find a way to do, but I think that's probably just a matter of adjusting to the new paradigm. The print view control, if you haven't seen it, is a godsend. Printing spreadsheets has always been a bit of a trial and error process, and the level of control Numbers gives in arranging a printout is just fantastic. The list of available functions seems pretty broad, with Excel being the obvious prototype here. As I said, I haven't done anything too complex with it yet, but the functions I've looked for have been there. Charting is the real disappointment here. Early rumors were that charts were where Apple was going to distinguish themselves, and there was plenty of room for them to do so (Excel charts are notoriously horrible), but they failed. Charting options aren't all that different from what we were used to in Pages. They're pretty in the same way that Pages charts are pretty, but they're really not much different from gussied up Excel charts-- and as others have pointed out there are some serious omissions. No error bars, no trendlines or connecting lines in scatterplots, etc. The other place where Numbers can be improved is performance. There's times when it's frustratingly slow, particularly with large tables (I imported 10 years of stock quotes and it got pretty painful). It looks like the application is single threaded, which is surprising given Apple's push to multi-core machines. I'm guessing this will be low hanging fruit for the next upgrade. There are a few minor nits to pick-- when you import there's no way to define headers and footers, and there's no way to declare existing cells as headers or footers. Headers and footers are restricted to one row or column each, and there's times it would be nice to have multirow headers. I'd also like to be able to reduce a table to smaller than its natural size, with scrollbars to select what portion is visible, locking the headers and footers in place. You can do something similar by pulling summary information into a separate table which works for most tasks, but with all the cool layout capabilities it would be nice to be able to stick a table in the middle of a sheet and scroll to the interesting bit without it dominating the entire sheet. My last observation is that I'm not entirely sure why Numbers is a separate application. It seems like it would be that much powerful if these capabilities were just added to tables in Pages. Numbers is clearly targeted at document generation as the tables are just objects on a page, and Pages is a great document generation tool. It would add complexity, but I think I'd like the payoff. All in all, I'm impressed with it. It's surprisingly rich for a first generation application. Performance is a no-brainer for the next revision along with more sophisticated graphing, but as it stands it's more than sufficient for almost all of what I use a spreadsheet for.