Use TransferSpreadsheet for Excel files.
How to Import all Files in a Folder:
Private Sub btnImportAllFiles_Click()
'procedure to import all files in a directory and delete them.
'assumes they are all the correct format for an ASCII delimited import.
Dim strfile As String
ChDir ("c:\MyFiles")
strfile = Dir("FileName*.*")
Do While Len(strfile) > 0
DoCmd.TransferText acImportDelim, "ImportSpecName", "AccessTableName",
"c:\MyFiles\" & strfile, True
'delete the file (consider moving it to an Archive folder instead.)
Kill "c:\MyFiles\" & strfile
strfile = Dir
Loop
End Sub