Smoth and elegant interface, replaces several of my other apps (Access to idisk, webdav-accessibility over wifi). Most important: it can edit / create excel files (no word-editing though). Pricing ambitious, but worth the money (at least in my case - I have been waiting for excel editing since long - actually this was one of the reasons I didn't buy a iPhone but a windows mobile htc touch when iphone was released).
Now we are waiting for word editing and for copy-paste function (in iphone's os)....
Overall an important step in the right direction.