diff --git a/src/main/services/excel-converter.service.ts b/src/main/services/excel-converter.service.ts
new file mode 100644
index 0000000..b09024d
--- /dev/null
+++ b/src/main/services/excel-converter.service.ts
@@ -0,0 +1,125 @@
+import ExcelJS from 'exceljs';
+import path from 'path';
+import { LoggerService } from './logger.service';
+
+export class ExcelConverterService {
+  constructor(private verbose: boolean = true) {}
+
+  async convert(inputPath: string, outputPath?: string): Promise<any[]> {
+    try {
+      // Validate input file
+      const fs = await import('fs/promises');
+
+      // Check file exists
+      try {
+        await fs.access(inputPath, fs.constants.R_OK);
+      } catch {
+        throw new Error(`File not found: ${inputPath}`);
+      }
+
+      // Check file extension
+      if (!inputPath.match(/\.(xlsx|xls)$/i)) {
+        throw new Error(`Invalid file type. Expected .xlsx or .xls file: ${inputPath}`);
+      }
+
+      LoggerService.info(`Converting Excel file: ${inputPath}`);
+
+      const workbook = new ExcelJS.Workbook();
+      await workbook.xlsx.readFile(inputPath);
+
+      const worksheet = workbook.worksheets[0];
+      if (!worksheet) {
+        throw new Error('No worksheet found in Excel file');
+      }
+
+      const data: any[] = [];
+      const headers: string[] = [];
+
+      // Extract headers
+      const headerRow = worksheet.getRow(1);
+      headerRow.eachCell((cell, colNumber) => {
+        headers[colNumber - 1] = cell.text;
+      });
+
+      // Extract data rows
+      worksheet.eachRow((row, rowNumber) => {
+        if (rowNumber === 1) return; // Skip header row
+
+        const rowData: any = {};
+        row.eachCell((cell, colNumber) => {
+          const header = headers[colNumber - 1];
+          if (header) {
+            // Extract actual value from cell (handles formulas, rich text, etc.)
+            const value = cell.value;
+            const extractedValue = typeof value === 'object' && value !== null
+              ? (value as any).result || (value as any).text || value
+              : value;
+            rowData[header] = extractedValue;
+          }
+        });
+        data.push(rowData);
+      });
+
+      // Validate we got data
+      if (data.length === 0) {
+        LoggerService.warn('Excel file contains no data rows');
+      }
+
+      LoggerService.info(`Extracted ${data.length} rows from Excel file`);
+
+      // Save to output path if provided
+      if (outputPath) {
+        await this.saveAsJson(data, outputPath);
+      }
+
+      return data;
+    } catch (error) {
+      LoggerService.error('Excel conversion failed', error);
+      throw error;
+    }
+  }
+
+  async mergeExcelFiles(filePaths: string[], outputPath: string): Promise<void> {
+    try {
+      LoggerService.info(`Merging ${filePaths.length} Excel files...`);
+
+      const allData: any[] = [];
+
+      for (const filePath of filePaths) {
+        const data = await this.convert(filePath);
+        allData.push(...data);
+      }
+
+      // Create new Excel workbook with merged data
+      const workbook = new ExcelJS.Workbook();
+      const worksheet = workbook.addWorksheet('Merged Data');
+
+      if (allData.length > 0) {
+        const headers = Object.keys(allData[0]);
+        worksheet.addRow(headers);
+
+        allData.forEach((row) => {
+          const values = headers.map((header) => row[header]);
+          worksheet.addRow(values);
+        });
+      }
+
+      await workbook.xlsx.writeFile(outputPath);
+      LoggerService.info(`Merged data saved to: ${outputPath}`);
+    } catch (error) {
+      LoggerService.error('Excel merge failed', error);
+      throw error;
+    }
+  }
+
+  private async saveAsJson(data: any[], outputPath: string): Promise<void> {
+    try {
+      const fs = await import('fs/promises');
+      await fs.writeFile(outputPath, JSON.stringify(data, null, 2), 'utf-8');
+      LoggerService.info(`Data saved to JSON: ${outputPath}`);
+    } catch (error) {
+      LoggerService.error(`Failed to save JSON to ${outputPath}`, error);
+      throw new Error(`Failed to save JSON output: ${error instanceof Error ? error.message : 'Unknown error'}`);
+    }
+  }
+}