Dim wkb As Workbook
 
    Set rs = db.OpenRecordset("SELECT Feld1, Feld2 FROM Tab")
 
    With wkb.Worksheets(1)
        If Not rs.EOF Then
            rs.MoveLast
            rs.MoveFirst
            z = 3                                 'ab zeile 3 beginnen
            While Not rs.EOF
                z = z + 1                       'nächste zeile
                If Not IsNull(rs.Fields(0).Value) Then
                    .Cells(z, 1).Value = CStr(rs.Fields(0).Value)
                End If
                rs.MoveNext
            Wend
        Else
            MsgBox "Keine Einträge gefunden!", vbCritical
            Exit Sub
        End If
    End With