Load data from Excel file attachment in SharePoint online list

v-juanli-msft Thank you for your reply.

I needed users to upload attachments via PowerApps into a SharePoint list, so option 1 alone wouldn't work. Option 2 doesn't allow you to expand data from a list attachment. However, I've used the following hybrid solution.

User uploads attachment to SharePoint using PowerApps > Microsoft Flow Pushes the attachment into a SharePoint Library > Power BI can then expand the attachments using the SharePoint Folder connector and Power Query.

Best regards, Daniel