Using SQL to query an Excel worksheet without a header row

I have been searching for a solution for a while, and I find myself coming up empty handed. The question is: Can you build a SQL query against a worksheet if you don't have a distinct header row for column references? Easily enough: ``` | A | B 1 | FirstName | LastName 2 | John | Davis 3 | Mary | Parker ``` ``` SELECT [LastName] FROM [Sheet1$] WHERE [FirstName] = 'John' ``` --> "Davis" However, I tend to work with header-less CSV files, so what could I do if I don't have the header row to steer by? ``` | A | B 1 | John | Davis 2 | Mary | Parker ``` ``` SELECT ??? FROM [Sheet1$] WHERE ??? = 'John' ``` To extend the question, it could equally interesting to know how to reference a row number - if possible - say I want to find the Last Name (column B) relative to row [2] Thanks in advance for any input on my conundrum! -B