This text file contains a categorized list of Microsoft Knowledge Base articles related to the use of the Excel database driver distributed with the Jet database engine. The lists contains both known issues and how to articles. It has not been updated since 2003, and may not contain more recent articles.
There is a finite number of requirements for, and known issues with, the Excel driver, and I'm confident that all of them have been uncovered already during its long life. However they manifest themselves differently depending on the client application -- ADO or ADO.Net code, DTS or Integration Services, Access, or SQL Server linked servers and distibuted queries. The answer is somewhere in this list.
-Doug