On Error Resume Next
Set db = DBEngine.CreateDatabase("c:\a.mdb", dbLangGeneral)
If Err.Number = 3204 Then
Set db = Workspaces(0).OpenDatabase("c:\a.mdb")
End If
Set tbl = db.CreateTableDef("Temp")
tbl.Connect = "Text;database="c:\"
tbl.SourceTableName = "test#txt"
db.TableDefs.Append tbl
db.TableDefs.Delete "NewTempTable"
db.Execute "select temp.* into NewTempTable from temp"
db.TableDefs.Delete tbl.Name
db.Close
Set tbl = Nothing
Set db = Nothing