don't fully understand the question. If you want to use xls to send the
emails (ie send an xls sheet based on email adresses) you can use the
Workbook.Route functionality. More complex is to create a MAPI object of your
email program and work through that.

To just import the email addresses to for example Outlook, make sure that
the addresses are on the first sheet, with a header (ie "Email Address") and
have a second column with the relevant name (if you don't have any, use the
email address as name as well). Based on this table, use the Import function
in Outlook (other email programs have something similar). Note that Hotmail
etc can NOT import external adress books - or not as far as I know.

rdwj