1.
SELECT * FROM OPENDATASOURCE(
'Microsoft.Jet.OLEDB.4.0',
'Excel 11.0;DataBase=D:\cfsma.xls')...[cfsma$]
2.
EXEC sp_addlinkedserver --add linked server
@server = N'MyExcel',
@srvproduct = N'Jet 4.0',
@provider = N'Microsoft.Jet.OLEDB.4.0',
@datasrc = N'd:\cfsma.xls',
@provstr = N'Excel 8.0'
GO
select * from MyExcel...cfsma$