diff --git a/src/fosslight_util/read_excel.py b/src/fosslight_util/read_excel.py
new file mode 100644
index 0000000..08ab3b6
--- /dev/null
+++ b/src/fosslight_util/read_excel.py
@@ -0,0 +1,97 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+# Copyright (c) 2021 LG Electronics Inc.
+# SPDX-License-Identifier: Apache-2.0
+import logging
+import xlrd
+import json
+from fosslight_util.constant import LOGGER_NAME
+from fosslight_util.oss_item import OssItem
+from fosslight_util.parsing_yaml import set_value_switch
+
+logger = logging.getLogger(LOGGER_NAME)
+IDX_CANNOT_FOUND = -1
+
+
+def read_oss_report(excel_file, sheet_names=""):
+    _oss_report_items = []
+    _xl_sheets = []
+    SHEET_PREFIX_TO_READ = ["bin", "bom", "src"]
+    if sheet_names:
+        sheet_name_prefix_math = False
+        sheet_name_to_read = sheet_names.split(",")
+    else:
+        sheet_name_prefix_math = True
+        sheet_name_to_read = SHEET_PREFIX_TO_READ
+
+    try:
+        logger.info(f"Read data from : {excel_file}")
+        xl_workbook = xlrd.open_workbook(excel_file)
+        for sheet_name in xl_workbook.sheet_names():
+            try:
+                sheet_name_lower = sheet_name.lower()
+                if any(((sheet_name_prefix_math and sheet_name_lower.startswith(sheet_to_read.lower()))
+                       or sheet_name_lower == sheet_to_read.lower())
+                       for sheet_to_read in sheet_name_to_read):
+                    sheet = xl_workbook.sheet_by_name(sheet_name)
+                    if sheet:
+                        logger.info(f"Load a sheet: {sheet_name}")
+                        _xl_sheets.append(sheet)
+            except Exception as error:
+                logger.debug(f"Failed to load sheet: {sheet_name} {error}")
+
+        for xl_sheet in _xl_sheets:
+            _item_idx = {
+                "ID": IDX_CANNOT_FOUND,
+                "Source Name or Path": IDX_CANNOT_FOUND,
+                "Binary Name": IDX_CANNOT_FOUND,
+                "OSS Name": IDX_CANNOT_FOUND,
+                "OSS Version": IDX_CANNOT_FOUND,
+                "License": IDX_CANNOT_FOUND,
+                "Download Location": IDX_CANNOT_FOUND,
+                "Homepage": IDX_CANNOT_FOUND,
+                "Exclude": IDX_CANNOT_FOUND,
+                "Copyright Text": IDX_CANNOT_FOUND,
+                "Comment": IDX_CANNOT_FOUND,
+                "File Name or Path": IDX_CANNOT_FOUND
+            }
+            num_cols = xl_sheet.ncols
+            num_rows = xl_sheet.nrows
+            MAX_FIND_HEADER_COLUMN = 5 if num_rows > 5 else num_rows
+            DATA_START_ROW_IDX = 1
+            for row_idx in range(0, MAX_FIND_HEADER_COLUMN):
+                for col_idx in range(row_idx, num_cols):
+                    cell_obj = xl_sheet.cell(row_idx, col_idx)
+                    if cell_obj.value in _item_idx:
+                        _item_idx[cell_obj.value] = col_idx
+
+                if len([key for key, value in _item_idx.items() if value != IDX_CANNOT_FOUND]) > 3:
+                    DATA_START_ROW_IDX = row_idx + 1
+                    break
+
+            # Get all values, iterating through rows and columns
+            column_keys = json.loads(json.dumps(_item_idx))
+
+            for row_idx in range(DATA_START_ROW_IDX, xl_sheet.nrows):
+                item = OssItem("")
+                valid_row = True
+                load_data_cnt = 0
+
+                for column_key, column_idx in column_keys.items():
+                    if column_idx != IDX_CANNOT_FOUND:
+                        cell_obj = xl_sheet.cell(row_idx, column_idx)
+                        cell_value = cell_obj.value
+                        if cell_value != "":
+                            if column_key != "ID":
+                                if column_key:
+                                    column_key = column_key.lower().strip()
+                                set_value_switch(item, column_key, cell_value)
+                                load_data_cnt += 1
+                            else:
+                                valid_row = False if cell_value == "-" else True
+                if valid_row and load_data_cnt > 0:
+                    _oss_report_items.append(item)
+
+    except Exception as error:
+        logger.error(f"Parsing a OSS Report: {error}")
+    return _oss_report_items