Hi Mua,
Excel has never natively accessed any Visual FoxPro tables.
As in other versions, they are accessible via ODBC (VFP6 format and below)
using MS Query.
They are also accessible using the OLE DB by creating a connection or using
a pre-existing connection. To create a connection use Data > Existing
Connections > Browse for more button > New Source button > Data Connection
Wizard > Other/Advanced, Next, and use the Data Link Properties dialog.

Signature
Cindy Winegarden MCSD, Microsoft Most Valuable Professional
cindy@cindywinegarden.com
> Add Visual Foxpro 9 DBF format import / Export to Excel 2007
>
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> http://www.microsoft.com/office/community/en-us/default.mspx?mid=d7142331-eecc-4
acd-8ebf-31786573c5dc&dg=microsoft.public.excel.worksheet.functions