Collecting PLC data typically requires two applications, an OPC server, and a client.
The OPC server application is specific to the PLC that you are attempting to connect to. It connects to the PLC and reads the data, which is then available to an OPC compliant application.
A spreadsheet such as Excel is not an OPC client by itself, and requires another piece of software to pass the data from the OPC server to Excel.
So you end up needing two pieces of software, an OPC server for your specific PLC, and an OPC client for your end application. You can of course attempt to write your own client code using VBA in Excel, if you really want too.
There are alot of different generic software vendors, Kepware, Software Toolbox, MatrikonOPC, just name a few, along with other non-generic applications such as AB's RSLinx, and if you use an HMI such as Wonderware, you may already have the OPC server application.