i want to develop a application to convert different database formats such as .xls,.mdb,.csv,.text into SQL data.
is there a way that this can be done WITHOUT USING DTS OR BCP.
is there any code in asp.net or vb.net that can do that?if u can give me example it will be good.

Not natively to the best of my knowledge. You'll have to write a program to read the different formats and figure out how to bring the data into MSSQL.

-Peter

Why reinvent the wheel.. Use DTS