Microsoft Excel is a spreadsheet application that allows users to enter and organize data into worksheets and cells. Worksheets contain rows and columns that make up a grid, and data is entered into the grid's cells. Excel includes functions and formulas to perform calculations on data and create charts for visual representation. Users can format and style worksheets, enter formulas, filter and sort data, and perform other analysis. Google Sheets provides similar spreadsheet functionality to Excel in a web-based format.