Dim cnn As ADODB.Connection
    Dim rst As ADODB.Recordset
    Dim strCnnString As String
    Dim strSource As String
    
    strSource = "C:\MyBook.xls"
    
    ' Строка подключения ODBC.
    'strCnnString = "DRIVER={Microsoft Excel Driver (*.xls)};" _
    '  & "ReadOnly=1;DBQ=" & strSource
    
    ' Строка подключение OLE DB.
    strCnnString = "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" _
      & strSource & ";Extended Properties=Excel 8.0"
    
    Set cnn = New ADODB.Connection
    
    cnn.Open strCnnString
    
    ' Используем метод Execute для создания набора записей.
    'Set rst = cnn.Execute("SELECT * FROM [Лист1$]")
    
    ' Или для определенного диапазона.
    'Set rst = cnn.Execute("SELECT * FROM [Лист1$]A1:B10")
    
    'Do Until rst.EOF
    '    Debug.Print rst.Fields("Поле1") & " " & rst.Fields("Поле2")
    '    rst.MoveNext
    'Loop

    ' Добавляем записи.
    Set rst = New ADODB.Recordset
    
    With rst
        .CursorLocation = adUseClient
        .Open "SELECT * FROM [Лист1$]", cnn, adOpenStatic, _
          adLockOptimistic
        .AddNew
        .Fields("Поле1") =  123 
        .Fields("Поле2") = "Test"
        .Update
    End With
    
    ' Обновляем записи.
    'With rst
    '    .CursorLocation = adUseClient
    '    .Open "SELECT * FROM [Лист1$] WHERE Поле2='Test'", cnn, _
    '      adOpenStatic, adLockOptimistic
    '    .Fields("Поле1") = 1234
    '    .Update
    'End With

    ' По поводу удаления. Из справки MSDN.
    ' You cannot:
    ' 1. Delete an entire record at once or you receive the following error message:
    ' Deleting data in a linked table is not supported by this ISAM.
    ' You can only delete a record by blanking out the contents of each
    ' individual field.
    ' 2. Delete the value in a cell containing an Excel formula or you
    ' receive the following error message:
    ' Operation is not allowed in this context.
    ' 3. You cannot delete the empty spreadsheet row(s) in which the deleted data
    ' was located, and your recordset will continue to display empty
    ' records corresponding to these empty rows.
    
    rst.Close
    cnn.Close

    Set rst = Nothing
    Set cnn = Nothing