SPSS reads in a variety of file types– spreadsheets, databases and text (ASCII) files. All can be read from FILE / OPEN / DATA. However You MUST SELECT the file type from the "FILE TYPE" box at the bottom of the screen. Just typing in the correct extension is NOT enough.
How to input your data in Excel for later importing to SPSS.
1. In the first row write your variable names.
2. Use the first row to name all your variables, use ONE column for EACH
variable.
3. In your variable names: Do not leave blank spaces; the first character
must be a letter.
4. In the following rows, use one row to input ALL the answers from one
subject (one case, one person, one survey), in their respective columns. Use
a missing value code if the subject did not answer, (-9 or -99). Do NOT use
a period . as a missing code.
5. After the first row, use only numeric values, unless you are including an
ID. Example:

How to label your variables and the numerical codes of your variables in Word for importing to an SPSS syntax file.
In a new Word file:
1. Write Variable Label and then your first variable name and its label within single quotation marks, and continue this way with all your variables.
2. Add a period at the end of your last variable name, outside the single quotation mark.
3. Write Value Labels and the name of your first variable, the first possible value and its label within single quotation marks.
4. Then add a backslash / to tell SPSS you are starting value labels for a new variable.
5. Add a period at the end of very end of all of the labeling.
DO NOT use a single quotation mark or apostrophe as part of your variable or value labels, e.g.,
'I don't agree' because SPSS interprets this as the end of your label and is expecting an SPSS Word after. However two apostrophes will work -- 'I don''t agree' .