SAS can read Excel spreadsheets (*.xls) if the spreadsheet has been saved as type "Microsoft Excel 5.0/95 Workbook (*.xls) . When you save the Excel Spread Sheet (Save As) choose the type as Excel 5.0/95:

SAS cannot Import the Excel Spreadsheet if it is saved as Excel 97. In most cases the SAS error is:
"ERROR: Database error. Examine fields and/or messages below.
Unexpected OLE2 file manipulation error (-2147287038).
ERROR: File WORK._IMEX_.DATA does not exist.
WARNING: The data set WORK.FFF may be incomplete. When this step was stopped
there were 0 observations and 0 variables."
For details see: Service Note: V6/E/E081
Start SAS (PC or MAC version 6.12)
Click FILE ...IMPORT and specify "Excel 5 or 7 Spreadsheet" as shown in the picture of the SAS IMPOR T screen below:

Click "Next>" and SAS will then prompt for the name of the Excel speadsheet and the name of the SAS data set to create.
The FILE IMPORT menu is also accessible from the SAS ASSIST menu.
Start SAS ASSIST and click DATA MGMT:
Then Click : Create/Import:

Then select "IMPORT data" from the Create/Import menu:
