Can you provide some more details about what you want to do?
For starters, do a search (http://www.sqlservercentral.com/Search/fulltextsearch.asp) for XLS, there have been a number of discussions dealing with Excel files.
Hope this helps
Phill Carter
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Colt 45 - the original point and click interface
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Colt 45 - the original point and click interface