SELECT * FROM
OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=C:\temp\book1.xls;HDR=YES', [sheet1$])
Change to the path for the xls file and use HDR=NO if there are no headers in the file (in which case the columns will be named F1,F2... etc)
Far away is close at hand in the images of elsewhere.
Anon.