Office Pro 3.2
the author of this app says:
With Office HD, you can view, edit and create Microsoft Word compatible documents and Microsoft Excel compatible workbooks on the iPad. Additionally, Office HD acts as a local file store, letting you store and view files of most types. Office HD also integrates with Google Docs and MobileMe iDisk, giving you access to your valuable data, wherever you are.
Requires iPhone OS 3.2 or later.