Most Excel users probably use just a fraction of the program's functions, in no way justifying the price paid for the product.

GS-Calc is a far more affordable alternative that, although not as comprehensive, is perfectly usable.

It features 2D & 3D graphs and over 180 mathematical, financial and statistical functions. Graphs look professional and a range of effects can be added for impact. Jpegs, bitmaps and fractals can be added to worksheets, along with drop-down menus.

Many functions are used via small pop-up windows, which are context sensitive to help you carry out tasks with the least hassle.

Like Excel, multiple worksheets can be created within the one file, while a left-hand panel displays them in tree form. Folders can be created to aid organisation.

An immense number of columns and rows are supported per worksheet, up to a maximum of 2,097,152 rows x 512 columns - more than enough for anyone.

Along with the GS-Calc format, files can be saved as text, Excel, dBase, Access 2000 and Clipper files, amongst others. All these file types can be imported into GS-Calc.

Other key functions include:

• Drag & Drop functions enable you to copy/move OLE objects, charts, cells or worksheet/folders.
• Multilevel Undo and Redo (up to 20,000 actions).
• Numerical functions: linear programming, equations, integration etc.

Purchase price: $19.95