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Need to Read Excel in VB.Net

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Hi,
I need to read .xls file which has 8 columns and column 1 which has id number like 1320905829 is the key and it has related records to this key. Like that I have a big excel file which is 16MB and almost 226000 records in it. To avoid any memory leaks what is the best way to handle reading a large .xls file in VB.net. Does any one has any sample code to deal this or any suggestions.
Does anyone think reading the excel file into datatables is the best way to start. As the file grows what is the best way to handle this situation. some times the file can be more than 16MB too. It depends.

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