prueba con esto:
Código SQL:
Ver originalDECLARE @path VARCHAR(MAX)
DECLARE @query VARCHAR(MAX)
DECLARE @objCmdSelect VARCHAR(MAX)
SET @path='C:\columnas2.xls'
SET @objCmdSelect='SELECT * FROM [Sheet1$]'
SET @query='SELECT * FROM OPENROWSET(''Microsoft.ACE.OLEDB.12.0'' ,''Excel 12.0 Xml; IMEX=1; Database=' + @path + ';' + CHAR(39) + ',' + CHAR(39) + @objCmdSelect + CHAR(39) + ');'
EXEC sp_executesql @query
saludos!