借鉴了一个朋友的思路：http://mxp556.blog.hexun.com/23315689_d.html；
简单思路如下：
1、将excel文件另存为txt文件。
2、用fopen()读取文件内容。
3、分析文件内容的结构，构成sql语句。
4、执行sql语句。
ok，下面开始举例。（最重要的是掌握思路！）
假设有一个test.xls的excel文件存储着我们要导入的内容。内容如下：
首先将test.xls文件另存为test.txt文件（注意：要选择制表符分割的那个.txt）
，中间可能会有什么提示，不管它，直接点“确定”或者“是”。然后打开test.txt文件，将它的编码另存为utf-8或者是gb2312，最主要是要跟下面的编码统一，以防出现乱码。
<?php
header("Content-type:text/html;charset=utf-8"); //强制页面以utf-8编码显示，跟前面test.txt文件的编码要一致。
$conn=@mysql_connect("localhost","root","123456") or die("连接数据失败"); //连接数据库.
@mysql_select_db("test",$conn) or die("打开数据库失败"); //选择数据库，自己创建，还有表也是自己先建好来。
mysql_query("set names utf8");//跟上面的编码要统一,还有要注意的是utf8，不是utf-8。
$file=@fopen("test.txt",'r') or die("打开文件失败"); // 以只读方式打开test.txt文件。
//我们打开test.txt文件，可以看到test.txt文件内容的每一行与test.xls文件的每一行相对应。
//也就是说除了第一行外，每一行就相当于表的一条记录，我们只要循环插入每一行数据到表中就行了。
fgets($file); //先读取文件的第一行，因为第一行不是我们要的内容。
//下面循环读取每一行，第一行已经读取了，所以从第二行开始读取。
while(!feof($file)){
$val=fgets($file);
//下面一步很关键，用explode()将每一行转换为数组来存储每个字段的值。
//比如说第二行的内容是：1 陈勇文 男 电子商务;
//转换为数组就变成array(1,"陈勇文","男","电子商务");这对于我们插入数据库就很有帮助了。
$values=explode("\t",trim($val)); //注意用来分割的是制表符"\t"，而不是空格" " ，自己也可以输出来测试一下。
$sql="insert into `test`(`id`,`name`,`sex`,`major`) values('$values[0]','$values[1]','$values[2]','$values[3]')";
if(!empty($values[0])) mysql_query($sql); //因为最后一行可能是空数据，所以做了个判断。
}
fclose($file);
?>搞定，收工。有问题欢迎提出。
//经一个朋友提醒，将excel文件转换为csv格式更好，然后用fetcsv()读取每一行，这样可以直接把每一行转换为数组，不用explode()分割了。
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