I just had to go through this wonderful process...what a pain!
No guarantees, but hopefully this will get you going.
First, you need to figure out how your spreadsheet is encoded. My source data wasn't a spreadsheet, but I think this will work. In Excel, do File | Save As | click More options | click Tools | click Web options | click Encoding. Hopefully, this will show you what your spreadsheed is stored with.
Once I knew this, and had my data imported, running this fixed my up (in my case the data was UTF-8).
/* Set the encoding of the dataset to utf-8 */
proc datasets lib=work nolist;
modify indata / CORRECTENCODING='utf-8';
quit;
Good luck!
Tom
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