Open the spreadsheet in an app that supports email, like Goodreader (it can handle PDFs or Excel files) and use the "Manage Files" tools to send it as an email. It's pretty much the opposite of what you might do on a PC where you would go to your email program, draft a message and attach the file. On the iPad you start with the file which is associated with an app. The app controls what you can do with the file...email it, print it, edit it, etc.
Hope this helps. Let us know if you need more information
I hope you have worked out how to attach that spreadsheet, JewelGarden gave you some good advice.
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