Rodney;
Excel and other Office components are not and never have been a part
of any operating system.
Many computer manufacturers have included Office or components of
Office in their computers.

You can download the Excel viewer for free:
http://office.microsoft.com/downloads/
If you need Excel you need to buy it:
http://www.microsoft.com/office/excel/howtobuy/default.asp#just
http://www.microsoft.com/office/howtobuy/choosing.asp