Jxlstokml !free! Link
If you need KML lines/polygons (not just an image overlay):
It's a tool that allows you to convert your tables from a specific database into new file type & extension table : • Excel (*.XLS) SourceForge JXLStoKML
This essay explores the conceptual, practical, and technical dimensions of JXLStoKML, examining what such a tool represents, why it matters, and how it fits into the broader ecosystem of geospatial data transformation. If you need KML lines/polygons (not just an
Ensure your Excel sheet has clear columns for Latitude and Longitude (usually in decimal degrees). and technical dimensions of JXLStoKML