Uma pesquisa simples:http://support.microsoft.com/kb/321686
Provavelmente mais fácil é
SELECT *
INTO #tmptable
FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=C:\test\xltest.xls', [SheetName$])
SELECT *
INTO #tmptable
FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=C:\test\xltest.xls', [SheetName$])