using Excel = Microsoft.Office.Interop.Excel;

Excel.Application xlApp ;
Excel.Workbook xlWorkBook ;
Excel.Worksheet xlWorkSheet ;
Excel.Range range ;

int rCnt = 0;
int cCnt = 0;

xlApp = new Excel.ApplicationClass();
xlWorkBook = xlApp.Workbooks.Open(fayl, 0, true, 5, "", "", true, Microsoft.Office.Interop.Excel.XlPlatform.xlWindows, "\t", false, false, 0, true, 1, 0);

xlWorkSheet = (Excel.Worksheet)xlWorkBook.Worksheets.get_Item(1);

range = xlWorkSheet.UsedRange;

for (rCnt = 1; rCnt <= range.Rows.Count; rCnt++)
{
for (cCnt = 1; cCnt <= range.Columns.Count; cCnt++)
{
MessageBox.Show((string)(range.Cells[rCnt, cCnt] as Excel.Range).Value2.ToString());
}
}

xlWorkBook.Close(true, null, null);
xlApp.Quit();

releaseObject(xlWorkSheet);
releaseObject(xlWorkBook);
releaseObject(xlApp);