This is based on code previously posted by Joe Fallon:
How to Import all Files in a Folder:
Public Sub ImportAllFiles()
'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("*.csv")
Do While Len(strfile) > 0
DoCmd.TransferText acImportDelim, , _
Left(strFile, Len(strFile) - 4), _
"c:\MyFiles\" & strfile, True
'delete the file (consider moving it to an Archive folder instead.)
Kill "c:\MyFiles\" & strfile
strfile = Dir
Loop
End Sub