If you plan to keep your spreadsheets to yourself, you won't find many exciting new features in Excel 2002. But if you regularly share and edit spreadsheets with your coworkers, purchase the upgrade posthaste.
Microsoft Office Excel 2003
Intuitive interface design and easy access to useful features make iWork the best office suite choice on the Mac. Though it lacks some of Microsoft Office's advanced options, iWork '09 is an emerging powerhouse in its own right.
Microsoft Excel 2004 for Mac