* Apply the SQL Server configuration settings to allow ad-hoc distributed queries
* Use the Microsoft.Ace.OLEDB.12.0 drivers for xls and xlsx files
* Install the Microsoft Access Database Engine 2010 Redistributable (64 bit version), this requires there to be no 32 bit version of Office on the computer
* Use sp_MSset_oledb_prop to set AllowInProcess = 1 (without this option, OPENROWSET sometimes causes the SQL Server Service to stop running)
* Add the -g256 or -g512 startup parameter to the SQL Server Service (this gives more memory for the ACE drivers)
Download Ace Oledb 12.0