Tables 1.0 was released today. It's a Cocoa based spreadsheet application, and it's the most aesthetically pleasing Mac spreadsheet application I've seen yet. It's closed source, and will run you 39€ (about USD$49 at the moment).

Tables fits in very nicely with the rest of OS X. It has a normal icon bar that you can customize and hide, and it supports Emac key bindings for cell navigation (CTRL+P, CTRL+N, CTRL+F, and CTRL+B) – Excellent! You can also save cell styles into a styles drawer a la Pages

It flawlessly opened one of my often used, and important Excel files with a drag to the dock. In the formula bar, there is the nice surprise of color coded formulas – nice touch. Tables also seems to have a rather extensive function library for formulas (more than I'd ever need). You can also add images to the sheet (another thing I'd never use, but still neat).

Sadly though, it falls just a bit short on features I need. So sadly, I'll have to wait for a future version.

Some things it falls short on:

• Export. While it can open Excel files, it will only save into
  
  1. Tables Binary .tables format (NSArchiver I'd guess)
  2. CSV
  3. PDF
  
  I need a bit more from export. Excel at the minimum, Open Document or some sort of XML too.
• It can't seem to open large files. Trying to open an Excell file that fills all of the columns and maybe 65535 rows seemed to hang Tables.
• Tables can't seem to open any other type of delimited file – bar, tab, etc. (I could work around that with sed though).

Those features might be slated for later, but they are show stoppers for me. Other than those though, the application looks and acts exactly as an OS X spreadsheet application should (file>open should probably be a sheet, but that's a bit nit picky).

If you need a simple spreadsheet application to keep lists, do personal calculations, or if you need to generate PDF bills this looks to be a viable choice.