Yep, I suspected that might have been the case - hence my parenthesised comment
at the bottom of my message.

But I've just tried it and can handle empty  rows just fine. Environment is
Office 2003 on XP Pro.

I imported the Excel sheet  into Access as a table. I selected that the sheet
contained column headers. I got rows  from the first down to the last in my
sheet, with blank rows showing as blank records.

I also linked the same Excel sheet into Access as a linked table. Again, I
selected column headers. Again, I got rows from the first down to the last,
with blank rows showing as blank records.

I tried it with several blank rows together - specifically non-blanks in row  6
and row 45 with blanks in-between.

What method are you using to link the Excel into the Access?