/*
-- NOTES
	--	N.B. "IMEX=1" in connection string for OPENROWSET prevents this problem: If 1st row in XL file is blank, then ALL rows will have NULL.
*/

USE dev;
GO

SELECT * 
FROM OpenRowset(
  'Microsoft.Jet.OLEDB.4.0',
  'Excel 8.0;Database=\\myserver\SQLServerFiles\XL-Import-Test.xls',
  'select * from ReportData'	-- Where ReportData is a Named Range in XL
) -- will be called F1, F2, F3, ... if there are no headers.

--If it's just a sheet, try

SELECT * 
FROM OpenRowset(
  'Microsoft.Jet.OLEDB.4.0',
  'Excel 8.0;Database=\\myserver\SQLServerFiles\XL-Import-Test.xls',
  'select * from [Sheet1$]'
)