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How would you import an Excel file into a SQL Server table via an Access 2003 application where ZERO values are defined as numbers and non ZERO values are defined as type CUSTOM?

I am woring with an Access 2003 application using Access as the front end and SQl Server as the back end database.

How would you reformat the attached Excel file that contains 2 columns so that it could be imported into a SQL Server table. The Excel file has 2 columns defined as data type DATETIME when the cell has a date value.

However, for the first column, there are some cells populated with a value of 0 which are formatted as Numbers. I would like to convert these dates with a value of 0, to a default  value of NULL.
res.xls
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Gustav Brock
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