;with x as (select * FROM OPENROWSET('Microsoft.ACE.OLEDB.12.0', 'Excel 12.0;HDR=YES;Database=d:\Пустой 2.xlsx', 'SELECT * FROM [Лист 1$A2:E9]'))
select Время, Номер, Место, Поде1 as Рыба, Поле2 as Имя
, (select top 1 Поле2 from x where Поде1 = 'Дата') Дата
, (select top 1 Поле2 from x where Поде1 = 'Показать') Показать
, (select top 1 Поле2 from x where Поде1 = 'Узнать') Узнать
, (select top 1 Поле2 from x where Поде1 = 'Разузнать') Разузнать
from x
where x.время is not null

select * FROM OPENROWSET('Microsoft.ACE.OLEDB.12.0', 'Excel 12.0;HDR=YES;Database=d:\Пустой 2.xlsx', 'SELECT * FROM [Лист 1$A13:I14]')