Dim MyRst As Recordset
Set dbDatabase = CurrentDb     'CreateDatabase(sNewDBPathAndName, dbLangGeneral, dbEncrypt)
Set MyRst = dbDatabase.OpenRecordset("select * from NewInvoice")
Dim x, y As Variant

y = 2   '  1  - headers
While y <  240 
'MsgBox y, vbApplicationModal
 MyRst.AddNew
 MyRst![Job] = WS.Cells(y, 2)
'.
'.
'.
'.
'.
'.
 MyRst![TotalCost] = WS.Cells(y, 14)
MyRst.Update
y = y + 1
Wend

MyRst.Close
Set dbDatabase = Nothing
Time2 = Timer()
MsgBox "New .MDB Created - '" & sNewDBPathAndName & "'=" & y & " records", vbInformation
MsgBox Time2 - Time

Public Sub ImportXLS()
DoCmd.TransferSpreadsheet acImport, _
acSpreadsheetTypeExcel97, "NewInvoice2", "C:\EXPORT\INVOICE.xls", False, "A2:N230"
End Sub