http://www.carlprothman.net/Default....orMicrosoftJet
http://www.carlprothman.net/Default.aspx?tabid=87#OLEDBProviderForMicrosoftJet
Scroll down to "You can also open a Text file using the JET OLE DB Provide".
Note that by default you will need a true CSV file for this. That is, commas between fields, with optional quotes around field values.
If you have extended needs (e.g., TAB between fields, or maybe fields are enclosed in apostrophes), you will need to set up a "schema.ini" file in the same directory as the CSV file. You can search MSDN for "schema.ini". One link to start you is here:
http://support.microsoft.com/kb/205439