A few days ago I was alerted to the development of a new Google tool, the Google Spreadsheet. Since I always like to check out the latest and greatest, I signed up for the beta test. So far the spreadsheet functions work quite well (better than I had first expected), though the formatting (especially on imported documents) is still lacking. The application includes the ability to upload and download .XLS sheets in addition to the ability to export a spreadsheet in HTML format. As I play with the service, I’ll be sure to keep you updated.