Dim WB As Workbook
    Dim SH As Worksheet

    Set WB = Workbooks.Open(xls)
    Set SH = WB.Sheets(lst)

    Dim XL As Excel.Application
    Dim WB As Excel.Workbook
    Dim SH As Excel.Worksheet
    
    Set XL = CreateObject("Excel.Application")
    Set WB = XL.Workbooks.Open(xls)
    Set SH = WB.Sheets(lst)

SELECT * INTO ImportFromExcel FROM [Sheet1$A1:E30001] IN 'C:\File.xls'[Excel  5 . 0 ;HDR=YES;IMEX= 1 ];

INSERT INTO ImportFromExcel SELECT * FROM [Sheet1$A1:E30001] IN 'C:\File.xls'[Excel 5.0;HDR=YES;IMEX=1];