select * from
OPENROWSET ( 'MICROSOFT.JET.OLEDB.4.0'
, 'Excel 8.0;HDR=YES;IMEX=2;DATABASE=C:\Documents and Settings\xiongh\ 桌面 \ 今日投資通信錄 .xls' , [sheet1$])
OR
SELECT * FROM OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0',
'Data Source=D:\ZJS.xls;Extended Properties=Excel 8.0')...[Sheet1$]
http://support.microsoft.com/kb/321686/zh-cn