PDF files in Numbers
Can you attach a PDF file into a Numbers column?
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Kind of. If you drop a PDF into a cell, it becomes an image fill. Looking at the cell it will show a teeny image of the first page of the PDF but the entire document will actually be there. Viewing the whole thing again is not very practical, though it can be done. Look at the cell format in the sidebar, click on the little image (where the red arrow points in the screenshot below) and drag it to the Preview app. I have Preview in the dock so I drag the image and drop it on the Preview icon on the dock. It will open it up.
If you want to link to a PDF file found elsewhere, it has to be hosted somewhere online like iCloud or Dropbox. Numbers will not link to files via the files system (i.e. not on your drive or a server, needs a URL).