The main purpose of Google Sheets is to provide a cloud-based spreadsheet application for creating, editing, and managing spreadsheets. It allows users to input, manipulate, and analyze data in a tabular format, making it useful for tasks such as data entry, budgeting, financial analysis, and collaborative work. Google Sheets also offers real-time collaboration features, making it easy for multiple users to work on the same spreadsheet simultaneously, which is particularly beneficial for teams and remote work environments.