NPOI有2.0 和4.0 的dll,2.0的程序集只能處理2007以下版本,4.0可以兼容各版本,
//创建workbook
IWorkbook workbook;
string fileExt = Path.GetExtension(filename).ToLower();
if (fileExt == ".xlsx")//高版本
workbook = new XSSFWorkbook(fs);
else if (fileExt == ".xls") //2007以下
workbook = new HSSFWorkbook(fs);
else
workbook = null;