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DECLARE @RC int
DECLARE @server nvarchar(128)
DECLARE @srvproduct nvarchar(128)
DECLARE @provider nvarchar(128)
DECLARE @datasrc nvarchar(4000)
DECLARE @location nvarchar(4000)
DECLARE @provstr nvarchar(4000)
DECLARE @catalog nvarchar(128)
-- Set parameter values
SET @server = 'XLTEST_SP'
SET @srvproduct = 'Excel'
SET @provider = 'Microsoft.Jet.OLEDB.4.0'
SET @datasrc = 'c:\book1.xls'
SET @provstr = 'Excel 8.0'
EXEC @RC = [master].[dbo].[sp_addlinkedserver] @server, @srvproduct, @provider, 
@datasrc, @location, @provstr, @catalog
				

Private Sub Command1_Click()
    Dim s As SQLDMO.SQLServer
    Dim ls As SQLDMO.LinkedServer
    Set s = New SQLDMO.SQLServer
    s.Connect "(local)", "sa", "password"
    Set ls = New SQLDMO.LinkedServer
    With ls
        .Name = "XLTEST_DMO"
        .ProviderName = "Microsoft.Jet.OLEDB.4.0"
        .DataSource = "c:\book1.xls"
        .ProviderString = "Excel 8.0"
    End With
    s.LinkedServers.Add ls
    s.Close
End Sub
				

Imports Microsoft.SqlServer.Management.Smo
Imports Microsoft.SqlServer.Management.Common

Public Class Form1

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        Dim s As Server
        Dim conn As ServerConnection
        Dim ls As LinkedServer

        conn = New ServerConnection("ServerName\InstanceName", "YourUesrName", "YourPassword")
        s = New Server(conn)
        Try
            ls = New LinkedServer(s, "XLTEST_DMO")
            With ls
                .ProviderName = "Microsoft.Jet.OLEDB.4.0"
                .ProductName = "Excel"
                .DataSource = "c:\book1.xls"
                .ProviderString = "Excel 8.0"
            End With
            ls.Create()
            MessageBox.Show("New linked Server has been created.")
        Catch ex As SmoException
            MessageBox.Show(ex.Message)
        Finally
            ls = Nothing
            If s.ConnectionContext.IsOpen = True Then
                s.ConnectionContext.Disconnect()
            End If
        End Try

    End Sub
End Class

SELECT * FROM XLTEST_DMO...Sheet1$
				

SELECT * FROM OPENQUERY(XLTEST_DMO, 'SELECT * FROM [Sheet1$]')
				

EXECUTE SP_TABLES_EX 'XLTEST_DMO'
				

SELECT * FROM OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0',
   'Data Source=c:\book1.xls;Extended Properties=Excel 8.0')...Sheet1$
				

SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0', 
   'Excel 8.0;Database=c:\book1.xls', Sheet1$)
				

SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0', 
   'Data Source=c:\book1.xls;Extended Properties=Excel 8.0', Sheet1$)
				

SELECT * FROM OPENROWSET('Microsoft.Jet.OLEDB.4.0', 'DataSource=c:\book1.xls;Extended Properties=Excel 8.0', Sheet1$)