AFAIK, in the good ol' times all spreadshhets/office suites were Commercial.
I think the first "Freeware" one (Limited - you could later buy an addition for something like 50 bucks) was 602 Pro PC Suite 2000.
Though it was developed and targeted for win9x, it may work

under Win31 with Win32S, cannot say.
With a bit of "fantasy" and patience it can still be retrieved from some public sitea, Google for "pcs2k.exe".
A good place to "peek" around is cdtextfiles.com, google for:
site:cd.textfiles.com spreadsheet
thought I think you will only find shareware, there may be something that has no "timeout", or that maybe the Author has released some time later as Public Domain, some of the "good guys" of the Win 3.x era did that....
Cannot say if Sphigmic is (or can be "convinced" into) working on 3.x:
http://www.ds.unifi..../SH/sssheet.htm
THis is a "pure" java one:
http://www1.cs.colum...edu/sharptools/
jaclaz
This post has been edited by jaclaz: 30 November 2008 - 05:52 PM