The SQL is somewhat like the syntax of MS SQL.
SELECT * FROM [table$] WHERE *;
It is important that the table name is ended with a $ sign and the whole thing is put into brackets. As conditions you can use any value, but so far Excel didn't allow me to use what I call "SQL Apostrophes" (ยด), so a column title in one word is recommended.
If you have users listed in a table called "Users", and the id is in a column titled "id" and the name in a column titled "Name", your query will look like this:
SELECT Name FROM [Users$] WHERE id = 1;
Hope this helps.