http://www.actualtech.com/product_sqlserver.php
Connect Microsoft Excel or FileMaker Pro on your Mac to your company's database. The Actual SQL Server ODBC Driver lets you access your company's Microsoft SQL Server database from within Microsoft Excel or FileMaker Pro. You can connect to any database you are authorized to use, and work with the data just like your Windows-using co-workers. The driver also connects to Sybase databases.
actual technologies (http://www.actualtech.com/)