This MSDN article has what you’re looking for.

By leveraging OPENROWSET you can take this very simple code template and use it to create what you’re after:


INSERT INTO OPENROWSET('Microsoft.Jet.OLEDB.4.0',
'Excel 8.0;Database=C:\myreportspreadsheet.xls;','SELECT name FROM [Sheet_1$]‘)
SELECT [name] FROM master..sysobjects
INSERT INTO OPENROWSET(’Microsoft.Jet.OLEDB.4.0′,
‘Excel 8.0;Database=C:\myreportspreadsheet.xls;’,'SELECT name FROM [Sheet_2$]‘)
SELECT [name] FROM AdventureWorks..sysobjects
GO


Before you run the aforementioned queries, you need to first make sure you’ve got an Excel spreadsheet on the C drive called myreportspreadsheet.xls with a column named name on both Sheet1 and Sheet2. If you run this as a scheduled Windows task you can add the file creates to the process, thereby ensuring the files exist before the job runs.