<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD>
<META http-equiv=Content-Type content="text/html; charset=iso-8859-1">
<META content="MSHTML 6.00.2900.2604" name=GENERATOR>
<STYLE></STYLE>
</HEAD>
<BODY bgColor=#ffffff>
<DIV><FONT face=Arial size=2>A friend asked me for an online resource to learn
the ins and outs of spreadsheets. He travels all the time and can't take
any community college, etc. type course. Any suggestions? There seem to be
a lot of players out there, but which are the good ones? Larry
Clemens</FONT></DIV></BODY></HTML>