Dim StrokNameTovar, StrokTovar As String
   Dim DateNakl As Date
   Dim PozZap, PozZapOld As Integer
   Dim RecDv As ADODB.Recordset
   Dim TNakl As ADODB.Recordset
   Dim TTov As ADODB.Recordset
   
   'Для тестового режима удаление пустых записей в D2
'   DoCmd.OpenQuery "DelDv", acNormal, acEdit
   CurrentProject.Connection.Execute "DelDv"
   
   'открытие таблицы Nakl
   Set TNakl = New ADODB.Recordset
   TNakl.Open "Nakl", CurrentProject.Connection, adOpenStatic, adLockReadOnly, adCmdTable
   'открытие таблицы Tov
   Set TTov = New ADODB.Recordset
   TTov.Open "Tov", CurrentProject.Connection, adOpenStatic, adLockReadOnly, adCmdTable
   
   'Открытие таблицы DV для редактирования
   Set RecDv = New ADODB.Recordset
   RecDv.Open "Dv", CurrentProject.Connection, adOpenDynamic, adLockOptimistic, adCmdTable
   
   While Not TNakl.EOF
     StrokNameTovar = TNakl.Fields("ntov")
     DateNakl = TNakl.Fields("dt")
     PozZapOld = 1
     While PozZapOld <> 0
        PozZap = InStr(PozZapOld, StrokNameTovar, ",")
        'MsgBox PozZap
        If PozZap = 0 Then
          StrokTovar = Trim(Mid(StrokNameTovar, PozZapOld, Len(StrokNameTovar) - PozZapOld + 1))
          PozZapOld = 0
        Else
          StrokTovar = Trim(Mid(StrokNameTovar, PozZapOld, PozZap - PozZapOld))
          PozZapOld = PozZap + 1
        End If
        'MsgBox StrokTovar
'        TTov.MoveFirst
        'вот на следующей строчке вылетает
Debug.Print "[ntov]=" & Chr(34) & StrokTovar & Chr(34) 'ЧТО НАПЕЧАТАЕТСЯ В ОКНЕ IMMEDIATE?
        TTov.Find "[ntov]=" & Chr(34) & StrokTovar & Chr(34), Start:=1
        'MsgBox TTov.Fields("tov")
            If Not TTov.EOF Then
                RecDv.AddNew
                RecDv.Fields("tov").Value = TTov.Fields("tov")
                RecDv.Fields("d1").Value = DateNakl
                RecDv.Update
            End If
     Wend
     TNakl.MoveNext
   Wend
   If Not TNakl Is Nothing Then If TNakl.State = 1 Then TNakl.Close
   If Not TTov Is Nothing Then If TTov.State = 1 Then TTov.Close
   If Not RecDv Is Nothing Then If RecDv.State = 1 Then RecDv.Close