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SELECT *
FROM OpenDataSource( 'Microsoft.Jet.OLEDB.4.0',
'Data Source="e:\427.xls";User ID=Admin;Password=;Extended properties=Excel 5.0')...['427$']
SELECT *
FROM
OPENROWSET('MSDASQL',
'Driver={Microsoft Text Driver (*.txt; *.csv)};DEFAULTDIR=D:\;Extensions=CSV;',
'SELECT * FROM CUSTOMER.csv')