Public Sub DeleteRecord()
    Dim pConn As New ADODB.Connection
    Dim pCom As New ADODB.Command
    pConn.Mode = adModeShareDenyNone
    pConn.Open "Provider=Microsoft.ACE.OLEDB.12.0;Data Source=D:\path\name.xlsm;Extended Properties=""Excel 12.0;HDR=YES"";"
    pCom.ActiveConnection = pConn
    pCom.CommandType = adCmdText
    pCom.CommandText = "Delete * From [Sheet$] Where [ID]=1"
    pCom.Execute
    pConn.Close

Public Sub DeleteRecord2()
    Dim pConn As New ADODB.Connection
    Dim pRSet As New ADODB.RecordSet
    pConn.Mode = adModeShareDenyNone
    pConn.Open "Provider=Microsoft.ACE.OLEDB.12.0;Data Source=D:\path\name.xlsm;Extended Properties=""Excel 12.0;HDR=YES"";"
    pRSet.CursorLocation = adUseClient: pRSet.CursorType = adOpenStatic
    pRSet.LockType = adLockPessimistic
    pRSet.Open "Select * From [Sheet$] Where [ID]=0", pConn
    If pRSet.RecordCount > 0 Then
        pRSet.MoveFirst
        pRSet.Delete adAffectCurrent
        pRSet.Update
    End If
    pRSet.Close: pConn.Close
End Sub