Primeiro passo é instalar o AccessDatabaseEngine.exe (download feito no site da MS).

Segundo passo  é reconfigurar o banco.

EXEC sp_MSset_oledb_prop N’Microsoft.ACE.OLEDB.12.0′, N’AllowInProcess’, 1
GO
EXEC sp_MSset_oledb_prop N’Microsoft.ACE.OLEDB.12.0′, N’DynamicParameters’, 1
GO

sp_configure ‘show advanced options’, 1
GO
RECONFIGURE
GO
sp_configure ‘Ad Hoc Distributed Queries’, 1
GO
RECONFIGURE
GO

Sem seguida basta executar a consulta

SELECT * FROM OPENROWSET(‘Microsoft.ACE.OLEDB.12.0’,
‘Excel 8.0;DATABASE=C:\caminho\arquivo.XLS’,
‘SELECT * FROM [Plan1$]’)