public class ExcelDataReader

    {

        private string path;

        public string Path

        {

            get { return path; }

            set { path = value; }

        }

        private bool isFirstRowAsColumnNames;

        public bool IsFirstRowAsColumnNames

        {

            get { return IsFirstRowAsColumnNames; }

            set { isFirstRowAsColumnNames = value; }

        }

        public ExcelDataReader(string path, bool isFirstRowAsColumnNames)

        {

            this.path = path;

            this.isFirstRowAsColumnNames = isFirstRowAsColumnNames;

        }

        private IExcelDataReader GetExcelDataReader()

        {

            using (FileStream fileStream = File.Open(path, FileMode.Open, FileAccess.Read))

            {

                IExcelDataReader dataReader;

                if (path.EndsWith(".xls"))

                {

                    dataReader = ExcelReaderFactory.CreateBinaryReader(fileStream);

                }

                else if (path.EndsWith(".xlsx"))

                {

                    dataReader = ExcelReaderFactory.CreateOpenXmlReader(fileStream);

                }

                else

                {

                    throw new Exception("The file to be process is not an excel file.");

                }

                dataReader.IsFirstRowAsColumnNames = isFirstRowAsColumnNames;

                return dataReader;

            }

        }

        private DataSet GetExcelDataAsDataSet()

        {

            return GetExcelDataReader().AsDataSet();

        }

        private DataTable GetExcelWorkSheet(string workSheetName)

        {

            DataSet dataSet = GetExcelDataAsDataSet();

            var sheets = from DataTable sheet in dataSet.Tables

                         select sheet.TableName;

            DataTable workSheet = dataSet.Tables[workSheetName];

            if (workSheet == null)

            {

                throw new Exception(string.Format("The worksheet {0} does not exist, has an incorrect name, or does not have any data in the worksheet", workSheetName));

            }

            return workSheet;

        }

        private IEnumerable<string> GetWorkSheetNames()

        {

            DataSet dataSet = GetExcelDataAsDataSet();

            var sheets = from DataTable sheet in dataSet.Tables

                         select sheet.TableName;

            return sheets;

        }

        public List<List<DataRow>> GetData()

        {

            List<List<DataRow>> dataRows = new List<List<DataRow>>();

            IEnumerable<string> workSheets = GetWorkSheetNames();

            logger.Debug("Worksheets count :{0}.", workSheets.Count());

            foreach (string sheet in workSheets)

            {

                try

                {

                    DataTable workSheet = GetExcelWorkSheet(sheet);

                    List<DataRow> rows = (from DataRow row in workSheet.Rows

                                          where !string.IsNullOrEmpty(row[].ToString())

                                          select row).ToList();

                    if (rows.Count > )

                    {

                        dataRows.Add(rows);

                    }

                 }

                catch (Exception ex)

                {

                }

            }

            return dataRows;

        }

    }

}