Index: s2-extension/src/test/java/org/seasar/extension/dataset/impl/XlsReaderTest.java
===================================================================
--- s2-extension/src/test/java/org/seasar/extension/dataset/impl/XlsReaderTest.java	(revision 2582)
+++ s2-extension/src/test/java/org/seasar/extension/dataset/impl/XlsReaderTest.java	(working copy)
@@ -47,7 +47,7 @@
      */
     public void testSetupColumns() throws Exception {
         DataTable table = dataSet_.getTable(2);
-        assertEquals("1", 8, table.getColumnSize());
+        assertEquals("1", 9, table.getColumnSize());
         for (int i = 0; i < table.getColumnSize(); ++i) {
             assertEquals("2", "COLUMN" + i, table.getColumnName(i));
         }
@@ -59,6 +59,7 @@
         assertEquals("8", ColumnTypes.BOOLEAN, table.getColumnType(5));
         assertEquals("9", ColumnTypes.STRING, table.getColumnType(6));
         assertEquals("10", ColumnTypes.STRING, table.getColumnType(7));
+        assertEquals("11", ColumnTypes.BIGDECIMAL, table.getColumnType(8));
     }
 
     /**
@@ -100,6 +101,7 @@
         assertEquals("6", Boolean.TRUE, row.getValue(5));
         assertEquals("7", "\"    \"", row.getValue(6));
         assertEquals("8", "\"a\"b\"", row.getValue(7));
+        assertNull("9", row.getValue(8));
     }
 
     /**
@@ -118,6 +120,8 @@
         assertEquals("6", Boolean.TRUE, row.getValue(5));
         assertEquals("7", "    ", row.getValue(6));
         assertEquals("8", "a\"b", row.getValue(7));
+        assertEquals("8", "a\"b", row.getValue(7));
+        assertNull("9", row.getValue(8));
     }
 
     /**
@@ -149,7 +153,7 @@
     }
 
     /**
-     *
+     * 
      */
     public static class FloatingPointBean {
         private Double column0;
Index: s2-extension/src/main/java/org/seasar/extension/dataset/impl/XlsReader.java
===================================================================
--- s2-extension/src/main/java/org/seasar/extension/dataset/impl/XlsReader.java	(revision 2582)
+++ s2-extension/src/main/java/org/seasar/extension/dataset/impl/XlsReader.java	(working copy)
@@ -115,15 +115,17 @@
         DataTable table = dataSet_.addTable(sheetName);
         int rowCount = sheet.getLastRowNum();
         if (rowCount > 0) {
-            setupColumns(table, sheet.getRow(0), sheet.getRow(1));
+            setupColumns(table, sheet);
             setupRows(table, sheet);
         } else if (rowCount == 0) {
-            setupColumns(table, sheet.getRow(0), null);
+            setupColumns(table, sheet);
         }
         return table;
     }
 
-    private void setupColumns(DataTable table, HSSFRow nameRow, HSSFRow valueRow) {
+    private void setupColumns(DataTable table, HSSFSheet sheet) {
+        HSSFRow nameRow = sheet.getRow(0);
+        HSSFRow valueRow = sheet.getRow(1);
         for (int i = 0;; ++i) {
             HSSFCell nameCell = nameRow.getCell((short) i);
             if (nameCell == null) {
@@ -135,7 +137,12 @@
             }
             HSSFCell valueCell = null;
             if (valueRow != null) {
-                valueCell = valueRow.getCell((short) i);
+                for (int j = 1; j <= sheet.getLastRowNum(); j++) {
+                    valueCell = sheet.getRow(j).getCell((short) i);
+                    if (valueCell != null) {
+                        break;
+                    }
+                }
             }
             if (valueCell != null) {
                 table.addColumn(columnName, getColumnType(valueCell));