1. SQLServer will let you use the names w/ spaces if you
enclose them in double quotes, e.g. "First Name".
2. How are you getting the data from the Excel file into
SQLServer? If you are using, for example, a CREATE TABLE query you
can use the Replace() function to replace spaces in the column name
w/ underscores or eliminate them altogether.
3. How are you reading the Excel file? You might want to
consider using cfx_ExcelQuery which would just name the columns
according to the Excel column, such as A, B, etc.