You cannot exactly convert images in Windows metafile format (*.wmf) to spreadsheets from Microsoft Excel (*.xls). However images can be imported to opened *.xls file using the default Import object / image function.
Convert Windows metafile format to Microsoft Excel 97 to 2003 workbook.
We found one software available in the database for this conversion.
Microsoft Windows software - convert wmf to xls on Windows
A graphical data digitizing software
Convert from wmf 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.