Is this a shared worksheet? If so and it is open, then you will get this error.
Can you run the following?
select
*
FROM OpenDataSource( 'Microsoft.Jet.OLEDB.4.0',
'Data Source="N:\Devon\05403\04.0 Engineering\4.01 Process\Linelist\IFC\LDT Field.xls";Extended properties=Excel 8.0')...[Pages$] a