There is the start of one by Hans-Martin Mosner stored here...
http://smalltalkhub.com/#!/~StephaneDucasse/PetitsBazars/packages/Spreadsheet.
With this in Pharo you can do...
sheet := SpreadsheetGridMorph new openInWindow.
sheet cellStringAt: 1@1 put: '10'.
sheet cellStringAt: 1@2 put: '20'.
sheet cellStringAt: 1@3 put: '=A1+A2'.
sheet cellStringAt: 1@3. "-->30"