Hi @Huang, Eric
Does the issue occur for all excel files?
Please try following steps to create a simple excel file with table to compare the result:
Use the existing file in this site named Book.xlsx:
Format as Table after you open it.
Then close it and click refresh.
Click next and select the table to create the list.
Then the list is created successfully.
If the issue still exists, we recommend you create a new service request in Microsoft 365 admin center to check if there is something wrong on back-end side.
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