xml_path = "/1/2/3/4/5
        s = xmlDoc.documentElement.selectNodes(xml_path)(i).Text
        rs.Fields("1") = IIf(s = "", Null, s)

Sub LOADXML(ByVal filename As String)
Dim xmlDoc As Object 'MSXML2.DOMDocument
    Dim xmlNode As Object 'MSXML2.IXMLDOMNode
    Dim xmlNodeList As Object 'MSXML2.IXMLDOMNodeList
    Dim xml_path As String
    Dim i&, j&, s$
    Dim rs As DAO.Recordset
    Set rs = CurrentDb.OpenRecordset("IMPORT")
    '
    Set xmlDoc = CreateObject("MSXML2.DOMDocument")
    xmlDoc.async = False
    If Not xmlDoc.load(filename) Then
    Exit Sub
    End If
    '
    xml_path = "/1/2/3"
    j = xmlDoc.documentElement.selectNodes(xml_path).length - 1
 
        rs.AddNew
    

    xml_path = "/1/2/3/Ф/Фам"
    s = xmlDoc.documentElement.selectNodes(xml_path)(i).Text
    rs.Fields("Фя") = IIf(s = "", Null, s)
     s = 0
         xml_path = "/1/2/3/Сумма"
        s = xmlDoc.documentElement.selectNodes(xml_path)(i).Text
         rs.Fields("СУММА") = IIf(s = "", 0, s)
        
     
        rs.Update
    Next i
    rs.Close
    Set rs = Nothing
   
    
   
   End Sub

xml_path = "/1/2/3"
    j = xmlDoc.documentElement.selectNodes(xml_path).length - 1

For i = 0 To j
    
 
            rs.AddNew
    
   xml_path = "/1/2/3/Ф"
    s = xmlDoc.documentElement.selectNodes(xml_path)(i).Text  
    rs.Fields("ф") = IIf(s = "", Null, s)

    xml_path = "/1/2/3/Сумма"
        s = xmlDoc.documentElement.selectNodes(xml_path)(i).Text
         rs.Fields("СУММА") = IIf(s = "", 0, s)