You can use ADO with Excel.
Dim cn As Object
Dim rs As Object
Dim strFile As String
Dim strCon As String
Dim strSQL As String
Dim s As String
Dim i As Integer, j As Integer
''This is not the best way to refer to the workbook
''you want, but it is very conveient for notes
''It is probably best to use the name of the workbook.
strFile = ActiveWorkbook.FullName
''Note that if HDR=No, F1,F2 etc are used for column names,
''if HDR=Yes, the names in the first row of the range
''can be used.
''This is the Jet 4 connection string, you can get more
''here : http://www.connectionstrings.com/excel
strCon = "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" & strFile _
& ";Extended Properties=""Excel 8.0;HDR=Yes;IMEX=1"";"
''Late binding, so no reference is needed
Set cn = CreateObject("ADODB.Connection")
Set rs = CreateObject("ADODB.Recordset")
cn.Open strCon
''A sample query
strSQL = "SELECT Distinct A, B C FROM ( " _
& "SELECT A, B, C " _
& "FROM [Sheet1$] " _
& "UNION ALL " _
& "SELECT A, B, C " _
& "FROM [Sheet2$] ) As J "
''Open the recordset for more processing
''Cursor Type: 3, adOpenStatic
''Lock Type: 3, adLockOptimistic
''Not everything can be done with every cirsor type and
''lock type. See http://www.w3schools.com/ado/met_rs_open.asp
rs.Open strSQL, cn, 3, 3
''Write out the data to an empty sheet (no headers)
Worksheets("Sheet3").Cells(2, 1).CopyFromRecordset rss