1. Connect to the excel sheet using JET oledb.

2. Query the whole sheet and create a datatable which contains the excel data now.

3. Delete the first row of Datatable.

4. Update the datatable using Dataadapter (This will update the change to excel)

OR

Use update command as below:

update `Sheet Name`

set [Column Name]=null where [Condition Column Name] = 'Sample'