http://www.plsys.co.uk/products/mesa/

"Mesa is a traditional spreadsheet which combines a powerful yet easy-to-use icon-based interface with the features you expect from a 1-2-3- and Excel-compatible product. Whether you want a simple single-worksheet budget, a multi-worksheet consolidation, simple printouts or complex reports with charts, Mesa will do the job -- fast! And it's a Cocoa application."