Loop through a directory:

Dim strFile As String
Const strPath As String = "C:\YourFolder\"
strFile = Dir(strPath & "abc*.txt")
Do While strFile <> ""
   ' strFile contains the file name (e.g., abcFirstFile.txt)
   ' you can do what you want with it and strPath
   '    ( put code steps here )
   '
   '    ( end of your code steps )
   ' read name of next file
   strFile = Dir()
Loop

Do you know how to open a recordset and write data to a table?