Dim sqlStr As String

sqlStr = "SELECT * INTO NewTable "
sqlStr = sqlStr & " FROM [Text;HDR=Yes;FMT=Delimited;Database=C:Temp].Test.txt "
sqlStr = sqlStr & " WHERE field4 <> '0' AND field5 <> '0';"

DoCmd.SetWarnings False
DoCmd.RunSQL sqlStr
DoCmd.SetWarnings True