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I need to create an dataset from excel.

Currently I am doing it by following way :- Go through each worksheet in workbook, get each cells value..and create datatable for each worksheet..and create a dataset for given workbook.

But we change the extension of an excel file to .xml(a.xls -> a.xml)..and create dataset out of this xml (this will avoid the above for loops).

My question is which method is faster...& better ?