import xls to sqlserver table
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This article[^] shows how to query an Excel speadsheet using the Jet OLEDB Provider. Once you have your data in a DataTable, you can iterate through it and run INSERT queries against your SQL Server database. The code is in C# but it should be trivial to convert it to VB.NET. If your spreadsheet is particularly large, you may want to consider using DTS/SSIS to perform the import and trigger the operation from your .NET code.
Paul Marfleet "No, his mind is not for rent To any God or government" Tom Sawyer - Rush