There probably exist many various utilities that can convert/export vcard/vcf contacts to an Excel spreadsheet. Each contact will be on a separate row with the information being saved in individual columns.
Convert vCard file to Microsoft Excel 97 to 2003 workbook.
We found one software available in the database for this conversion.
Articles and other information relating to vcard into xls conversion:
How to convert or extract SPB contact files to VCF - Working contacts files in Samsung Kies backup software.
Microsoft Windows software - convert vcard to xls on Windows
Program for extracting and converting vCards
Convert from vcard file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.