In Office 2010, Excel does not make as many changes as other major applications, but adds some useful functionality. The most important is called "sparklines"-a small cell size chart that can be embedded next to the data in the worksheet for a quick visualization of the data representation. For example, if you have a worksheet that tracks a lot of stock performance, you can create a sparkline for each stock, graphically representing the stock's performance over time, a very concise approach.
Like other Office 2010 applications, Excel has new tools for sharing data with others, including multiple people working on one document at a time.
For business users, Microsoft recommends installing the Project Gemini Add-in for Excel 2010 to handle a significant amount of data--even a worksheet with billions of rows. It will be released as part of the SQL Server 2008 R2 in the first half of 2010, with its Community Technology Preview version available in the second half of 2009.