You can import and define the starting row, but I don't think you can do that when you link.
Is there a good reason for linking to the workbook? It has quite a few disadvantages over importing the data, including:
1. The data can't be edited in Access
2. When you open Access it locks the linked workbook, so that nobody can open it; and vice versa
3. Linked workbooks have performance issues. Imported data in native tables is much quicker in queries.
I would only use linked workbooks as a last resort.
Denis