Might not be the best way, but it's certainly a way:
It includes examples of using variables in SQL queries.
http://www.bygsoftware.com/examples/sql.html
Or you can get there from the "Excel with Access Databases" section on page:
http://www.bygsoftware.com/examples/examples.htm
It demonstrates how to use SQL in Excel's VBA to:
* create a database,
* create a table and add data to it,
* select data from a table,
* delete a table,
* delete a database.
You can also download the demonstration file called "excelsql.zip".
The code is open and commented.
--
Regards
Andy Wiggins
www.BygSoftware.com
Home of "Save and BackUp",
"The Excel Auditor" and "Byg Tools for VBA"