In order to read from an Excel Spreadsheet through SQL you need to install the Office 2010 Database Engine. Afterwards, run statements similar to the following:
EXEC sp_configure 'Show Advanced Options', 1
RECONFIGURE with override
GO
EXEC sp_configure 'Ad Hoc Distributed Queries', 1
RECONFIGURE with override
GO
SELECT *
FROM OPENROWSET('Microsoft.ACE.OLEDB.12.0',
'Excel 12.0;Database=C:\Import\FileName.xlsx',
'SELECT * FROM [Sheet1$]')
