'Importar mediante la función OPENROWSET 
 SQL = "SELECT * INTO TablaDeTexto " & _
       "FROM OPENROWSET(" & _
       "'Microsoft.Jet.OLEDB.4.0'," & _
       "'TEXT;Database=C:\Mis documentos;HDR=No'," & _
       "'SELECT * FROM Clientes#txt')"

'Importar mediante la función OPENDATASOURCE 
SQL = "SELECT * INTO TablaDeTexto " & _
      "FROM OPENDATASOURCE(" & _
      "'Microsoft.Jet.OLEDB.4.0'," & _
      "'Data Source=C:\Mis documentos;" & _
        "Extended Properties=""TEXT;HDR=Yes""')" & _
      "...Clientes#txt"