Lost shared this with us in microsoft.public.excel.newusers:

Where can I download excel..

What do *you* mean by "free":

* free as in free beer (gratis): no, but you can find relatively cheap
copies on Amazon.com. Take care not to buy an OEM version because those
are illegal to sell.
* Free as in Free speech (libre): no, Excel isn't, never was, and
probably will never be Free Software. If you are interested in a Free
(or Open) spreadsheet, try OpenCalc from OpenOffice:
http://openoffice.org. You can download it (80MB, free(gratis)) or
order installation disks (Free(libre) but not free(free)).

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Amedee Van Gasse