A free program for Android, by Flippers.

This app allows you to view and read Excel documents in a format that is compatible with your mobile device. This app can be used as a replacement for an Excel viewer. 

It has been designed with a user-friendly interface that allows you to do things such as zoom in and out to see the contents of the file better. It also allows you to rotate the orientation of the files so that you can view them in a different way. 

It has been designed to be lightweight so that it does not take up too much memory. This makes it easier to use.