This is real interesting move from Google. It is taking on Microsoft on its home ground :) Sometime today, Google would be opening out its new Spreadsheet software for limited number of users. They call it as "limited test".
What does "limited test" mean?
Some Google Labs prototypes can handle only a limited number of users in their initial stages. When we know that's the case, we do our best to let you know too, by putting "limited test" next to its name, along with some screenshots and/or more information about the product for those of you who weren't able to get there in time to actually try it out.
This FAQ might interest you:
1. What are the key features of Google Spreadsheets?
2. How do I sign up for Google Spreadsheets?
3. What browsers does Google Spreadsheets support?
Do you want to have a sneek preview check this out :: TOUR
If at all you are interested in testing out the beta software signup and wait for their mail (like what I am doing now :) ).