I have this problem with a specific set of circumstances that may prove instructive:
I upload a series of different excel 2007 sheets into their respective tables in access 2007.
When I load sheets of the same # columns consecutively, they load fine. When I load sheets of varying columns the 1st sheet loads the next sheet with a varying column amount bugs out with the subscript error. Normally I simply exit and re-load access and
continue loading sheets until it bugs again.
(loading = importing below)
HOWEVER today I tried something different. I loaded the first sheet per normal and tried sheet #2 with different columns. Bugged out. Re-loaded access.
I then loaded sheet #2. Rather than load sheet #3, I ran other functions I normally use in access. THEN loaded sheet #3 (which ALWAYS bugs out after sheet #2).
Didn't bug out.
There is some reason you can't load consecutive sheets with differing column numbers even if going to different tables with the right respective columns for each.
I tried all of the other suggestions and none of them worked until this one! It is a little annoying to have to close and reopen the Access database between every data upload, but it definately beats any alternative i've tried. Thanks!