// uses kismina ComObj ekle
procedure TForm1.Button1Click(Sender: TObject);
var Book : Variant;
FileName : String;
Excel,Sheet : Variant;
begin
Excel := CreateOleObject('Excel.Application');
repeat
FileName := Excel.GetOpenFileName;
until FileName <> '0';
Book := Excel.WorkBooks.Open(FileName);
Excel.Visible := False;
Sheet := Book.Worksheets[1];
Showmessage(Sheet.Cells[1,1]);
end;