1. Download drivers and install in Sql server
http://download.microsoft.com/download/2/4/3/24375141-E08D-4803-AB0E-10F2E3A07AAA/AccessDatabaseEngine_x64.exe
2.
select * from
OPENROWSET('Microsoft.ACE.OLEDB.12.0',
'Excel 12.0;Database=D:\temp\temp.xlsx;',
'SELECT * FROM [Sheet1$]')
3. if user is not sysadmin, locate the provider in following registry path HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\MSSQLServer\Providers\
and add
Value name: DisallowAdHocAccess Data type: REG_DWORD Radix: Hex Value: 0
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