Hi.
I would personally prefer the following solution:
* Convert your rows to columns and vice-versa in the excel file. This may be done by selecting and copying all your data; click on Edit->Paste Special. Tick 'Transpose'. Paste the data in a new sheet so that you don't lose your data.
* Save the excel file as a 'Comma-separated values' text file (with extension .txt).
* load the file in mySQL using
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LOAD DATA INFILE 'test.txt' INTO TABLE aa FIELDS TERMINATED BY ',' lines terminated by '\n'
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Prakash