You can transfer Microsoft Excel spreadsheets to your iPhone using iTunes as long as you have a spreadsheet app installed on the device. If you have a spreadsheet app installed, such as Numbers, Free Spreadsheet or Documents to Go, you can transfer the spreadsheet using iTunes, and then open and edit the spreadsheet directly from the iPhone. Because iTunes transfers files directly into the corresponding app that will open the files, you must have the spreadsheet app installed so that the app can be selected from iTunes in order to complete the file transfer.
Connect the iPhone to your computer with the USB cable. iTunes automatically launches on the computer. If iTunes does not start, open the application manually.
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Click the "Devices" option on the top navigation bar in iTunes, and then click the entry for your iPhone.
Click the "Apps" button, and then click the spreadsheet app installed on your iPhone from the Apps list. For example, click "Numbers" if the Numbers app is the spreadsheet app installed on your device.
Click "Add." The file navigation dialog box opens.
Navigate to and click the spreadsheet to transfer, and then click the "Open" button. The selected file is transferred to the app you specified in the Apps section.