Apple iWork '08 - Manual (Page 57)

Chapter 2 Getting Started with Numbers 57
Importing Excel and OFX Data
If you already have a document created in Microsoft Excel, you can import it into
Numbers. Simply drag the Excel document to the Numbers icon in the Dock or the
Finder.
If you receive financial records from your bank in a file that is in OFX (Open Financial
Exchange) format, you can drag the file to the Numbers icon.