Syntax:
SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=<FILE_PATH>',
'SELECT * FROM [Sheet1$]')
Example:
SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=\\labdbs1\APPLICATIONS\branch.xls',
'SELECT * FROM [Sheet1$]')