Loads of people must have data in Excel spreadsheets that they'd like to convert to KML so they can view them in Google Earth. I just came across this tool that might be helpful:
http://www.zonums.com/excel2GoogleEarth.html
Here's a screenshot:
According to the website this is "beta freeware". If you try this out, please post a comment to this blog entry with your experiences.
Keywords: epoint2ge, excel, google earth, kml, tools