//新表插入
SELECT * into Table1 FROM
OPENROWSET('MICROSOFT.JET.OLEDB.4.0'
,'Excel 5.0;HDR=YES;DATABASE=c:\test.xls',sheet1$)
//然后:向已有表插入数据
INSERT INTO Table1
SELECT * FROM OpenRowSet('microsoft.jet.oledb.4.0','Excel 8.0;
HDR=NO;IMEX=1;database=c:\test2.xls;','select * from [Sheet1$]')