The spreadsheet is a commonly used, yet under-researched, application tool. Hendry and Green (1994) report fewer than ten entries about spreadsheets in the HCI community literature between 1984 and 1991. The 1993 Human Computer Interaction Proceedings of a Conference on Applications and Case Studies does not list the word 'spreadsheet' in the index whereas databases and wordprocessor are both referenced. The current situation in 1996 is not significantly different. For Polytechnic and University communities, many of whom are involved in teaching about application software, this situation means that the widespread teaching of the tool is simply not being reported in the research literature. The unanswered but researchable question raised in the Hendry and Green (1994) indicate the breadth of the field. Following a summary of these questions, the even more neglected issue of providing culturally appropriate spreadsheet software is raised. A set of constructs for thinking about multicultural software is presented. A model of a procedure for generating an elementary spreadsheet is provided, exemplified and demonstrated for the Maori Language in New Zealand.