The truly unique feature of Google Spreadsheets is the capability to share a spreadsheet with others—either for viewing or for collaborative editing. The only hitch to this process is that anyone you wish to share with must have their own Google Account to access the Google Spreadsheets site. That said, you can easily invite another users to create his or own new Google Account.
At present, there is no limit to the number of people with whom you can share a spreadsheet. The only requirement is that anyone you invite to share your spreadsheet have their own Google Account.
We'll start with the process of sharing a spreadsheet for viewing only. ...