SharePoint - Importing a spreadsheet into a MOSS 2007 List

http://rawatsumit.blogspot.com/2009/09/tips-and-tricks-importing-excel-sheet.html
http://davidschrag.com/schlog/201/importing-excel-2007-spreadsheets-into-wss-30-using-vista

Steps to Import spearsheet:
Main Site -> click List -> Create -> Import spearsheet -> choose Xls -> select the range -> Import