2007 Office System Driver Data Connectivity Components — Link

EXEC sp_addlinkedserver @server = 'Excel2007', @srvproduct = 'Excel', @provider = 'Microsoft.ACE.OLEDB.12.0', @datasrc = 'C:\Data\report.xlsx', @provstr = 'Excel 12.0;HDR=Yes';

You can find the official installer on the Microsoft Download Center here: 2007 Office System Driver: Data Connectivity Components 2007 office system driver data connectivity components link