The CData ADO.NET Provider for Excel models Excel workbooks as relational databases. Spreadsheets and ranges comprise the tables.
Executing SQL to Spreadsheets
Excel Operations shows various ways to work with spreadsheet data.
Advanced Data Modeling
You can fine-tune the data model to match your workbook's organization. The provider supports reading data that is oriented vertically or horizontally, as well as sparse spreadsheets organized in user-defined ranges and named ranges.
See Advanced Settings to configure the connection string to control the tables the provider discovers, return values, and other aspects of data access.