I have to import files of this nature on regular basis.
Going through the steps manually is quite straight forward.
I have tried a few ways with VBA, but can't succeed.
I attach a typical data file.
For me the most logic VBA is very simple:
DoCmd.TransferText acImportDelim, , "tblABC", "C:\MMI\" & "abc.txt", True
but that only imports the first field and gives an import errors table.
I attach my file and test database.