I would strongly recommend creating tables from scratch and not from imported spreadsheets. Spreadsheets usually won't be divided into the database structure you need.
As far as importing data... with MS Access, you can import the tables directly into temp tables and then create queries or write code in vba to grab the data and populate the database tables. For something such as MySQL and php, once all the tables are created in MySQL, you can create a script in php to open a file with data, read the data and then populate the tables with the data it read.
Since spreadsheets and relational databases look at data differently (spreadsheets usually show all data concerning a record on a single row while relational databases store data in different tables and record relationships between data), you can't simply import a spreadsheet into a relational database management system and expect to have a correctly structured relational database in the end. The only way for that to happen is if the data in the spreadsheet was normalized; but if that was the case, the creator of the spreadsheet would have probably started with a relational database in the first place.