Dim c_ As ADODB.Connection
Dim r_ As ADODB.Recordset
Set c_ = New ADODB.Connection
With c_
           .Provider = "Microsoft.Jet.OLEDB.4.0"
           .ConnectionString = "Data Source=C:/base.xls;" & _
           "Extended Properties=Excel 8.0;"
           .CursorLocation = adUseClient
           .Open
End With
Set r_ = New ADODB.Recordset r_.CursorLocation = adUseClient
  sql = "select * from [Hoja1$] WHERE [Hoja1$].COD = 'GPO2' and [Hoja1$].MES = 2 order by [Hoja1$].IMPORTE DESC"
r_.Open sql, c_, adOpenDynamic, adLockOptimistic
If r_.RecordCount > 0 Then
     'Mostramos las columnas del primer regisro del RecordSet
     MsgBox r_(0).Value & Chr(13) & r_(1).Value & Chr(13) & r_(2).Value & Chr(13) & r_(3).Value & Chr(13) & r_(6).Value
End If

<?php
    require("iam_xlsMS.php");  //Clase modificada de iam con sopore para MSSQL
   $query="Select * from Tabla1";   //Consulta de los datos        
   $reporte = new IAM_XLS('NomArchivo');   //Sin .xls la clase lo asigna solita  :)         
   $reporte->WriteSQLDump($query, 'NombreBase', 'usuario', 'algunpassword', 'SQLSERVER_O_IP:PUERTO');
?>