Exporting Microsoft Excel Sheet to Numbers

This isn't done by exporting from Excel. It's done on the Numbers end. With Numbers open just try File > Open and navigate to the Excel document you want to import and open it. The results are not likely to be perfect, but most of the formulas should come over intact intact.

This works quite well for the occasional import. But if you are collaborating with Excel users, you will be better off using Excel for the Mac, which is an excellent app.

SG

Numbers can import Excel files (Excel does not export to Numbers format). As with nearly all import/export actions, not everything works the same or is supported in both apps. Most of the traditional formulas will import and work the same way, but not all functions and features are supported. Numbers does not have Excel's "array" functions that are typically used by power-users on more sophisticated spreadsheets (but can usually be worked around to do the same thing in Numbers). Numbers does not have Excel's data validation, which is Excel's way of doing pop-up menus. Charts will likely look different and Numbers does not support all features of Excel charts.