IF you need to keep the records in a
certain order. You can then also delete out the rows. Just do not save
the changes you have made to the excel  spreadsheet, you can create a
copy of the sheet  to use to import  into Access. If you do not delete
the blank rows, then Access will stop importing  after it reaches the
first blank row. For instance, if you have 10 records, and then a blank
row, and then 300 more records, only the first 10 records will be
imported into Access.

As part of the import wizard features of Access, you have the ability to
indicate that your data has a header row  indicating the names of the
fields.