how do you mean excel would be way to static i don't get that you can get excel to take live real time updating feeds straight from websites from pools and exchanges and also API call's,,, process the data relative to your own mining power and then auto work out the most profitable for you,,,, the only bit i have not done is get excel to actually auto switch the miner ...
OK, if you want to use excel in that way, as a sort of intermediate visualisation of the profitability, then I guess you could do it. There are API commands to let sgminer change pool so if you should write some code that reads your instantly updated excel sheet and sets the miner. If you already have code to read the API from pools and exchanges and put that into excel than the other way around to sgminer wouldn't be that difficult. Just read the docs that come with sgminer about the API commands.