the author of this app says:
Numbers is the most innovative spreadsheet app ever designed for a mobile device. Its the application you know and love for the Mac, completely reworked from the ground up for iPad. Tap the bright Multi-Touch display to create compelling, great-looking spreadsheets in minutes. With over 250 easy-to-use functions, an intelligent keyboard, flexible tables, and eye-catching charts, all the answers are at your fingertips.
Requires iPhone OS 3.2 or later.