Distance learning using spreadsheets requires the implementation of Excel documents in the distance learning system. A simple and convenient solution to the problem of implementing Excel documents in electronic resources of distance learning systems is the use of cloud services. With the help of cloud services, you can access information resources of any level and any capacity, with the separation of the rights of various user groups in relation to resources, using only an Internet connection and a web browser. The subject of research is Microsoft cloud services. The purpose of the study is the development and implementation of the ExcelReader software module for using Excel spreadsheets on web pages of distance learning systems. The following tasks were solved in the work: 1) analyze well-known software solutions for displaying Excel documents in Web-based applications and training platforms; 2) choose an effective technology for software processing of Excel documents; 3) design a system for access and use of web services for processing Excel documents in a distance learning system; 4) develop the ExcelReader software module for the correct display and editing of Excel documents on Web pages in distance learning systems; 5) introduce the software module "ExcelReader" in the distance learning system "Moodle KMA" and "Kherson Virtual University". The processes of creating, editing and implementing MS Office documents in electronic resources of distance learning systems are modeled. In particular, the ExcelReader software module was developed and introduced into the educational process for using Excel spreadsheets in the web pages of the Kherson Virtual University distance learning system using the Microsoft Excel Web App cloud service.