Dim conn As ADODB.Connection
    Dim rst As ADODB.Recordset
    Dim sValue As String
    
    Set conn = New ADODB.Connection
    Set rst = New ADODB.Recordset
    
    'выбираем значения для сверки
    conn.ConnectionString = "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" & s & ";Extended Properties=dBASE IV;User ID=Admin;Password=;"
    conn.Open
    
    s3 = "SELECT MyField FROM " & s2
    
    rst.Open s3, conn, dbOpenStatic, adLockReadOnly
    
    sValue = rst.GetString(, , , "!")
        
    rst.Close
    conn.Close
        
    'удаляем лишнее в другой таблице
    conn.ConnectionString = "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" & ss & ";Extended Properties=dBASE IV;User ID=Admin;Password=;"
    conn.Open
    
    s3 = "SELECT * FROM " & ss2
    rst.Open s3, conn, adOpenKeyset, adLockBatchOptimistic
    
    Do Until rst.EOF
        If InStr( 1 , "!" + rst.Fields( 0 ) + "!", sValue) <>  0  Then
            rst.Delete
        End If
        
        rst.MoveNext
    Loop
    
    'сохраняем внесенные изменения
    rst.UpdateBatch
    
    'уничтожаем объекты
    rst.Close: Set rst = Nothing
    conn.Close: Set conn = Nothing

Set conn = New ADODB.Connection
conn.ConnectionString = "DRIVER={Microsoft dBase Driver (*.dbf)};" & "DBQ=" & s & ";" & "DefaultDir=" & s & "\"
conn.Open

'обновление

conn.execute "update [" & ss2 & "] set [" & ss2 & "].[NUMBER]=0 where [" & ss2 & "].[NUMBER] in " & _
"(select [t].[NUMBER] from [" & ss2 & "] as t inner join [" & s2 & "] as tt on [t].[NUMBER] = [tt].[NUMBER])"

'удаление
conn.execute "Delete from [" & ss2 & "] where [" & ss2 & "].[NUMBER] in " & _
"(select [t].[NUMBER] from [" & ss2 & "] as t inner join [" & s2 & "] as tt on [t].[NUMBER] = [tt].[NUMBER])"