Dim cn As New ADODB.Connection, rs As New ADODB.Recordset, sh As Worksheet

Const cstrBase As String = "C:\EXPORT\" 'Директория с файлами dbf
n =  1 
t =  2 
With cn
    .Provider = "Microsoft.Jet.OLEDB.4.0"
    .ConnectionString = "Data Source=" & cstrBase & ";Extended Properties=dBase IV"
    .Open
 
    Set rs = .Execute("SELECT * FROM  tab")

    For i =  0  To rs.Fields.Count -  1 
        sh.Cells( 1 , i +  1 ).Value = rs.Fields(i).Name
    Next i

    If Not (rs.EOF And rs.BOF) Then rs.MoveFirst

    Do Until rs.EOF
    If t >  65000  Then
       Set sh = Application.Worksheets.Add
       sh.Name = "part" + Str(n)
       For i =  0  To rs.Fields.Count -  1 
           sh.Cells( 1 , i +  1 ).Value = rs.Fields(i).Name
       Next i
       t =  2 
       n = n +  1 
    End If
    
    For j =  0  To rs.Fields.Count -  1 
        sh.Cells(t, j +  1 ).Value = rs.Fields(j).Value
    Next j
    
    rs.MoveNext
    t = t +  1 
    Loop
    .Close
End With