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We propose a feasible approach on managing the heterogeneous data in distributed enterprise environment, which leverages the born data presentation and calculation ability of spreadsheet to unify the enterprise information access to heterogeneous data sources through its core component: universal distributed data interchanging middleware (UDDIM). Afterwards, we focus on the problem of unifying all kinds of heterogeneous data sources from heterogeneous OS in Intranet through CORBA and Internet through SOAP into one single "Spreadsheet World". And this "Spreadsheet World" is bridged to and fro other information worlds through information gateway technology. XML technique is used to achieve data exchanging regardless of the differences of low-level communication mechanisms. As a result, all clients can access and utilize information from one single "Spreadsheet World" in variety of ways, both powerfully and easily.