If you don't have MS Office 2004 for OS X then you have some other options for using those files:
NeoOffice Aqua is an integrated application almost fully compatible with MS Office 2004. This product is freeware Open Source.
ThinkFree Office is Office 2004 substitute that includes word processing, spreadsheet, and graphics components. Almost 100 percent Office 2004 compatible.
Apple's iWorks '06 includes Pages and Keynote which are word processing and presentation software that can read, edit, and save files in Word and Powerpoint formats.
Papyrus is another integrated application with word processing, graphics, and data/spreadsheet capabilities that can read Office files.
Tables is an excellent spreadsheet application that will import Excel spreadsheets. However, it is not 100 percent compatible with Excel although it does provide all of Excel's basic features (but not macros, charts, and the like.)
Other word processing applications available include Nisus Writer and TextEdit. The latter comes with OS X and can open Word files. Other spreadsheet applications are Mesa and Mariner Calc. You will find these and the others mentioned at
VersionTracker or
MacUpdate.
Statistical software is another matter. The only freeware application I'm aware of that would be the equal of SAS is
R, an Open Source project. Other stat packages are:
Aabel
Stata
SPSS
Jump (from SAS Labs)
Instat
Of course Adobe products are available for OS X including Photoshop, InDesign, etc.
Not all of the above products are universal binaries but many are. You can find demos for most at the two previously mentioned sites.
Generally, you can associate any file with any application by selecting the file and pressing COMMAND-I to open the Get Info window. In the section labeled "Open with" select the desired application from the drop down menu. If you want all similar files associated with that application, then click on the Change All button. You can also open a file from within the desired application then do a Save As to write a new version in the application's native format. Note that often applications hide the extension (it isn't visible in the filename, but can be changed in the Get Info window.)
Here's a master list of file extensions.