Well, you first need to fix your spreadsheets. I am not sure if you have accomplished this yet or if you are still struggling with that.
You can copy the values in your spreadsheets by doing a copy + past special then values. This will past the values and remove any formulas behind your cells.
Then the import to SQL part. Once all your sheets in your spreadsheets are formatted correctly, then I find it best to export the data in the spreadsheets to csv or flat text format before importing to SQL.
Then use SQL integration services (SQL 2005+) or DTS (SQL 2000) to create a text transform procedure and import your CSV files.
The main thing is getting your spreadsheets formatted correctly. Otherwise, you will have no luck importing this into a database format.