If you want to do the import programmatically, check out the TransferText
method in Access help.  However, the first time you do it, I strongly
recommend you go through the manual process.

1. From the Main menu, select File -> Get External Data -> Import
2. Select the file you want to import (don't forget to change the file type
to the Text Files option (*.txt, *.csv, *.tab, *.asc). Click Import
3. Now you should be looking at the Import Text Wizard, which gives you a
couple of options.  If you select the Advanced.. button, it will open the
Import Specification window, which allows you to define the field names of
the fields, their data type, whether they should be indexed, and even allows
you to identify fields to skip.  Make sure you save your specification,
because you can use it in the TransferText method.  Finish going through the
wizard to get your first copy of the table.  In the future, you can simply
import to this table.

HTH
Dale