Вот так:

Dim c As New ADODB.Connection
Dim path As String

'===== Путь к DBF
path = "c:\MY_DBF\"

c.Open ("Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" & path & ";User ID=Admin;Password=;Extended Properties=dBase IV")

'===== Создаем DBF
c.Execute "create table MY_TABLE (pole1 date,pole2 char(25),pole3 float)"
c.Close

Set c=Nothing