recordset построенный по примерно такому запросу (взято из MSDN)
там и ипро MSHFlexGrid читать.
"SHAPE {SELECT * FROM Customers} " & _
"APPEND ((SHAPE {SELECT * FROM Orders} " & _
"AS Orders " & _
"APPEND ({SELECT * FROM [Order Details]} " & _
"AS OrderDetails " & _
"RELATE OrderID TO OrderID)) " & _
"AS Orders RELATE CustomerID TO CustomerID)"