diff --git a/doc/source/whatsnew/v3.0.0.rst b/doc/source/whatsnew/v3.0.0.rst
index f7039021ff276..5fef55347fda8 100644
--- a/doc/source/whatsnew/v3.0.0.rst
+++ b/doc/source/whatsnew/v3.0.0.rst
@@ -556,7 +556,9 @@ I/O
 - Bug in :meth:`HDFStore.get` was failing to save data of dtype datetime64[s] correctly (:issue:`59004`)
 - Bug in :meth:`read_csv` raising ``TypeError`` when ``index_col`` is specified and ``na_values`` is a dict containing the key ``None``. (:issue:`57547`)
 - Bug in :meth:`read_csv` raising ``TypeError`` when ``nrows`` and ``iterator`` are specified without specifying a ``chunksize``. (:issue:`59079`)
+- Bug in :meth:`read_excel` raising ``ValueError`` when passing array of boolean values when ``dtype="boolean"``. (:issue:`58159`)
 - Bug in :meth:`read_stata` raising ``KeyError`` when input file is stored in big-endian format and contains strL data. (:issue:`58638`)
+-
 
 Period
 ^^^^^^
diff --git a/pandas/core/arrays/boolean.py b/pandas/core/arrays/boolean.py
index a326925545045..74c0cd7719c13 100644
--- a/pandas/core/arrays/boolean.py
+++ b/pandas/core/arrays/boolean.py
@@ -329,15 +329,21 @@ def _from_sequence_of_strings(
         copy: bool = False,
         true_values: list[str] | None = None,
         false_values: list[str] | None = None,
+        none_values: list[str] | None = None,
     ) -> BooleanArray:
         true_values_union = cls._TRUE_VALUES.union(true_values or [])
         false_values_union = cls._FALSE_VALUES.union(false_values or [])
 
-        def map_string(s) -> bool:
+        if none_values is None:
+            none_values = []
+
+        def map_string(s) -> bool | None:
             if s in true_values_union:
                 return True
             elif s in false_values_union:
                 return False
+            elif s in none_values:
+                return None
             else:
                 raise ValueError(f"{s} cannot be cast to bool")
 
diff --git a/pandas/io/parsers/base_parser.py b/pandas/io/parsers/base_parser.py
index 7e91d9e262748..e7473aabdff87 100644
--- a/pandas/io/parsers/base_parser.py
+++ b/pandas/io/parsers/base_parser.py
@@ -745,11 +745,13 @@ def _cast_types(self, values: ArrayLike, cast_type: DtypeObj, column) -> ArrayLi
                 if isinstance(cast_type, BooleanDtype):
                     # error: Unexpected keyword argument "true_values" for
                     # "_from_sequence_of_strings" of "ExtensionArray"
+                    values_str = [str(val) for val in values]
                     return array_type._from_sequence_of_strings(  # type: ignore[call-arg]
-                        values,
+                        values_str,
                         dtype=cast_type,
                         true_values=self.true_values,
                         false_values=self.false_values,
+                        none_values=self.na_values,
                     )
                 else:
                     return array_type._from_sequence_of_strings(values, dtype=cast_type)
diff --git a/pandas/tests/io/data/excel/test_boolean_types.xlsx b/pandas/tests/io/data/excel/test_boolean_types.xlsx
new file mode 100644
index 0000000000000..234703c32f0ab
Binary files /dev/null and b/pandas/tests/io/data/excel/test_boolean_types.xlsx differ
diff --git a/pandas/tests/io/data/excel/test_none_type.xlsx b/pandas/tests/io/data/excel/test_none_type.xlsx
new file mode 100644
index 0000000000000..38aaf72ddfc8f
Binary files /dev/null and b/pandas/tests/io/data/excel/test_none_type.xlsx differ
diff --git a/pandas/tests/io/excel/test_readers.py b/pandas/tests/io/excel/test_readers.py
index 6d6c3ad6b77a7..5ce78b1c90e76 100644
--- a/pandas/tests/io/excel/test_readers.py
+++ b/pandas/tests/io/excel/test_readers.py
@@ -164,6 +164,36 @@ def xfail_datetimes_with_pyxlsb(engine, request):
 
 
 class TestReaders:
+    @pytest.mark.parametrize("col", [[True, None, False], [True], [True, False]])
+    def test_read_excel_type_check(self, col, datapath):
+        # GH 58159
+        df = DataFrame({"bool_column": col}, dtype="boolean")
+        f_path = datapath("io", "data", "excel", "test_boolean_types.xlsx")
+
+        df.to_excel(f_path, index=False)
+        df2 = pd.read_excel(f_path, dtype={"bool_column": "boolean"}, engine="openpyxl")
+        tm.assert_frame_equal(df, df2)
+
+    def test_pass_none_type(self, datapath):
+        # GH 58159
+        f_path = datapath("io", "data", "excel", "test_none_type.xlsx")
+
+        with pd.ExcelFile(f_path) as excel:
+            parsed = pd.read_excel(
+                excel,
+                sheet_name="Sheet1",
+                keep_default_na=True,
+                na_values=["nan", "None", "abcd"],
+                dtype="boolean",
+                engine="openpyxl",
+            )
+        expected = DataFrame(
+            {"Test": [True, None, False, None, False, None, True]},
+            dtype="boolean",
+        )
+
+        tm.assert_frame_equal(parsed, expected)
+
     @pytest.fixture(autouse=True)
     def cd_and_set_engine(self, engine, datapath, monkeypatch):
         """