Interesting part learned today-after waiting for so many years. Thanks for the below URL.

Using this feature, we can provide XLSheets to power users, where they can connect database and refresh the data to get up to date information.

Most of the MIS reports, we can provide using this technique – only limitation is database connection required in user system, where we can use stand-by DB.

http://blog.mclaughlinsoftware.com/microsoft-excel/how-to-query-oracle-from-excel-2007/

http://blog.mclaughlinsoftware.com/2009/11/30/sql-query-in-excel-2007/