We developed a text-data based learning tool that integrates image processing and displaying by Excel. Knowledge required for programing this tool is limited to using absolute, relative, and composite cell references and learning approximately 20 mathematical functions available in Excel. The new tool is capable of resolution translation, geometric transformation, spatial-filter processing, Radon transform, Fourier transform, convolutions, correlations, deconvolutions, wavelet transform, mutual information, and simulation of proton density-, T1-, and T2-weighted MR images. The processed images of 128×128 pixels or 256×256 pixels are observed directly within Excel worksheets without using any particular image display software. The results of image processing using this tool were compared with those using C language and the new tool was judged to have sufficient accuracy to be practically useful. The images displayed on Excel worksheets were compared with images using binary-data display software. This comparison indicated that the image quality of the Excel worksheets was nearly equal to the latter in visual impressions. Since image processingis performed by using text-data, the process is visible and facilitates making contrasts by using mathematical equations within the program. We concluded that the newly developed tool is adequate as a computer-assisted learning tool for use in medical image processing.