Question

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How do you import a .xls file that is made of <table>,<th>,<tr>,<td> tags to DataTable?

Answer 1

if the HTML is well formed you can try to load it as XML. Expanding a bit with a very simple example:

        System.Xml.Linq.XDocument html = System.Xml.Linq.XDocument.Load (@"[xls doc]");
        //this will pull all the Table Headers. 
        var q = from th in html.Descendants ("th") select (string)th.Value;