Dim path_dbf:     path_dbf = "C:\ПУТЬ К DBF"
    Dim basa_dbf:     basa_dbf = "basa.dbf"

    Dim cnn:        Set cnn = WScript.CreateObject("ADODB.Connection")
    Dim rst:        Set rst = WScript.CreateObject("ADODB.Recordset")
    
    cnn.ConnectionString = "DRIVER={Microsoft dBase Driver (*.dbf)};" & "DBQ=" & path_dbf & ";" & "DefaultDir=" & path_dbf & "\"
    cnn.Open
    rst.Open "SELECT * FROM " & basa_dbf, cnn
    
    Dim XLS
    Set XLS = WScript.CreateObject("Excel.Application")
    
    XLS.WorkBooks.Add

    'Создание заголовков
    Dim i
    For i =  0  To rst.Fields.Count -  1 
        XLS.Cells( 1 , i +  1 ).Value = rst.Fields(i).Name
    Next

    'Вставка рекордсета
    XLS.Range("A2").CopyFromRecordset rst ' со следующей строки
    
    rst.Close
    cnn.Close

    XLS.Visible = True