入：EXCEL内存读写，帮顶有分

SELECT *  
FROM OpenDataSource( 'Microsoft.Jet.OLEDB.4.0', 
  'Data Source="c:\Finance\account.xls";User ID=Admin;Password=;Extended properties=Excel 5.0')...[Sheet1$]

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根据站点所在机器的EXCEL版本替换上面的版本

------解决方案--------------------
帮顶有分么？那就顶一个。

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不知道怎样读取在内存中的EXCEL数据流,只知道文本流。不懂！
学习+接分 o(∩_∩)o...哈哈

------解决方案--------------------
这是一个老外写的不需要安装EXCEL就可以创建EXCEL文件的类，可能对你有帮助。
VB.NET code

    Public Enum ValueTypes
        xlsInteger = 0
        xlsNumber = 1
        xlsText = 2
    End Enum

    'enum to hold cell alignment
    Public Enum CellAlignment
        xlsGeneralAlign = 0
        xlsLeftAlign = 1
        xlsCentreAlign = 2
        xlsRightAlign = 3
        xlsFillCell = 4
        xlsLeftBorder = 8
        xlsRightBorder = 16
        xlsTopBorder = 32
        xlsBottomBorder = 64
        xlsShaded = 128
    End Enum

    'enum to handle selecting the font for the cell
    Public Enum CellFont
        'used by rgbAttr2
        'bits 0-5 handle the *picture* formatting, not bold/underline etc...
        'bits 6-7 handle the font number
        xlsFont0 = 0
        xlsFont1 = 64
        xlsFont2 = 128
        xlsFont3 = 192
    End Enum

    Public Enum CellHiddenLocked
        'used by rgbAttr1
        'bits 0-5 must be zero
        'bit 6 locked/unlocked
        'bit 7 hidden/not hidden
        xlsNormal = 0
        xlsLocked = 64
        xlsHidden = 128
    End Enum

    'set up variables to hold the spreadsheet's layout
    Public Enum MarginTypes
        xlsLeftMargin = 38
        xlsRightMargin = 39
        xlsTopMargin = 40
        xlsBottomMargin = 41
    End Enum

    Public Enum FontFormatting
        'add these enums together. For example: xlsBold + xlsUnderline
        xlsNoFormat = 0
        xlsBold = 1
        xlsItalic = 2
        xlsUnderline = 4
        xlsStrikeout = 8
    End Enum

    Private Structure FONT_RECORD
        Dim opcode As Short '49
        Dim length As Short '5+len(fontname)
        Dim FontHeight As Short
        'bit0 bold, bit1 italic, bit2 underline, bit3 strikeout, bit4-7 reserved
        Dim FontAttributes1 As Byte
        Dim FontAttributes2 As Byte 'reserved - always 0
        Dim FontNameLength As Byte
    End Structure

    Private Structure PASSWORD_RECORD
        Dim opcode As Short '47
        Dim length As Short 'len(password)
    End Structure

    Private Structure HEADER_FOOTER_RECORD
        Dim opcode As Short '20 Header, 21 Footer
        Dim length As Short '1+len(text)
        Dim TextLength As Byte
    End Structure

    Private Structure PROTECT_SPREADSHEET_RECORD
        Dim opcode As Short '18
        Dim length As Short '2
        Dim Protect As Short
    End Structure

    Private Structure FORMAT_COUNT_RECORD
        Dim opcode As Short '1f
        Dim length As Short '2
        Dim Count As Short
    End Structure

    Private Structure FORMAT_RECORD
        Dim opcode As Short '1e
        Dim length As Short '1+len(format)
        Dim FormatLenght As Byte 'len(format)
    End Structure '+ followed by the Format-Picture

    Private Structure COLWIDTH_RECORD
        Dim opcode As Short '36
        Dim length As Short '4
        Dim col1 As Byte 'first column
        Dim col2 As Byte 'last column
        Dim ColumnWidth As Short 'at 1/256th of a character
    End Structure

    'Beginning Of File record
    Private Structure BEG_FILE_RECORD
        Dim opcode As Short
        Dim length As Short
        Dim version As Short
        Dim ftype As Short
    End Structure

    'End Of File record
    Private Structure END_FILE_RECORD
        Dim opcode As Short
        Dim length As Short
    End Structure

    'true/false to print gridlines
    Private Structure PRINT_GRIDLINES_RECORD
        Dim opcode As Short
        Dim length As Short
        Dim PrintFlag As Short
    End Structure

    'Integer record
    Private Structure tInteger
        Dim opcode As Short
        Dim length As Short
        Dim row As Short 'unsigned integer
        Dim col As Short
        'rgbAttr1 handles whether cell is hidden and/or locked
        Dim rgbAttr1 As Byte
        'rgbAttr2 handles the Font# and Formatting assigned to this cell
        Dim rgbAttr2 As Byte
        'rgbAttr3 handles the Cell Alignment/borders/shading
        Dim rgbAttr3 As Byte
        Dim intValue As Short 'the actual integer value
    End Structure

    'Number record
    Private Structure tNumber
        Dim opcode As Short
        Dim length As Short
        Dim row As Short
        Dim col As Short
        Dim rgbAttr1 As Byte
        Dim rgbAttr2 As Byte
        Dim rgbAttr3 As Byte
        Dim NumberValue As Double '8 Bytes
    End Structure

    'Label (Text) record
    Private Structure tText
        Dim opcode As Short
        Dim length As Short
        Dim row As Short
        Dim col As Short
        Dim rgbAttr1 As Byte
        Dim rgbAttr2 As Byte
        Dim rgbAttr3 As Byte
        Dim TextLength As Byte
    End Structure

    Private Structure MARGIN_RECORD_LAYOUT
        Dim opcode As Short
        Dim length As Short
        Dim MarginValue As Double '8 bytes
    End Structure

    Private Structure HPAGE_BREAK_RECORD
        Dim opcode As Short
        Dim length As Short
        Dim NumPageBreaks As Short
    End Structure

    Private Structure DEF_ROWHEIGHT_RECORD
        Dim opcode As Integer
        Dim length As Integer
        Dim RowHeight As Integer
    End Structure

    Private Structure ROW_HEIGHT_RECORD
        Dim opcode As Integer  '08
        Dim length As Integer  'should always be 16 bytes
        Dim RowNumber As Integer
        Dim FirstColumn As Integer
        Dim LastColumn As Integer
        Dim RowHeight As Integer  'written to file as 1/20ths of a point
        Dim internal As Integer
        Dim DefaultAttributes As Byte  'set to zero for no default attributes
        Dim FileOffset As Integer
        Dim rgbAttr1 As Byte
        Dim rgbAttr2 As Byte
        Dim rgbAttr3 As Byte
    End Structure

    'the memory copy API is used in the MKI$ function which converts an integer
    'value to a 2-byte string value to write to the file. (used by the Horizontal
    'Page Break function).
    Private Declare Sub CopyMemory Lib "kernel32" Alias "RtlMoveMemory" (ByRef lpvDest As String, ByRef lpvSource As Short, ByVal cbCopy As Integer)

    Private m_shtFileNumber As Short
    Private m_udtBEG_FILE_MARKER As BEG_FILE_RECORD
    Private m_udtEND_FILE_MARKER As END_FILE_RECORD
    Private m_udtHORIZ_PAGE_BREAK As HPAGE_BREAK_RECORD

    'create an array that will hold the rows where a horizontal page
    'break will be inserted just before.
    Private m_shtHorizPageBreakRows() As Short
    Private m_shtNumHorizPageBreaks As Short