parse excel table

Need a VB program to parse more than one Excel file. 1) VB program to open the excel file 2) the 1st row is blank, the 2nd row is field names 3) delete all blank rows in the excel file 4) check if column AV is "N/A" or AW is a "number". 5) If column AV and AW is " " 6) Go to column AI (GIFT_TEXT), the text is truncated into one or multiple rows. Each row is one line in a text memo (This suppost to be a memo field in Access) 7) Re-construct the multiple rows of text (in column one) to rebuild the text in multiple lines. (See sample in result table sheet) 8) Go to the last multiple row, starting at column B to O and cut and paste back to the main row of column AJ to AW 9) Delete the empty rows 10) Go thur all rows it the excel soruce tabe with the above steps. 11) Output the result into an Access table. 12) Will provide empty access table with corresponding field type. Need this done ASAP! ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Installation package that will install the software (in ready-to-run condition) on the platform(s) specified in this bid request. 3) Complete ownership and distribution copyrights to all work purchased. ## Platform pc ## Deadline information You need to comment the VB codes.