中文摘要：

ADO技术已经取代ODBC，发展成为数据库访问的主流技术．在介绍了ADO的对象和集合以及Excel对象的基础上，论述了在开发数据库管理系统中，如何利用ADO和Excel对象技术实现sql数据和xls数据之间的相互转换，并给出了具体的实现代码．

英文摘要：

The technology of ADO has taken place of the ODBC, and has been the primary and popular technology of accessing database. Based on the introduction of ADO object and collection and Excel object, analysis of the development of database management systems, how realized between the sql data and the xls data conversion using ADO and the Excel object technology, and given the concrete realization code.