This instructional pack aims to introduce the concept of spreadsheets using Excel 2007 and to provide practice in the basic skills. The pack assumes no prior knowledge. As sound arithmetical skills are required to become a competent spreadsheet user, these skills are practised away from the computer. The pack provides a basis for moving on to the Formulae and Functions pack (Pack 08/128). NOTE: This pack is a re-write of Pack 02/22 to reflect the significant differences between Office 2007 and previous versions.