Tab-separated (tab-delimited) text files are convenient for many purposes, but one disadvantage is that if you want to import or link them to Access under program control you have to provide either an import specification or a schema.ini file. By contrast, most CSV - comma-separated - files can be linked or imported without needing a specification (because this is the default type assumed by DoCmd.TransferText).

So here's a VBA function that converts a tab-separated file to CSV.

Public Function ConvertTabSeparatedToCSV( _
  ByVal FileSpec As String, _
  Optional ByVal BackupExtension As String = "", _
  Optional Separator As String = ",", _
  Optional UnixQuoting As Boolean = False) As Long
  
  'Converts a tab-separated (tab-delimited) text file to
  'CSV (comma-separated). Returns 0 if successful,
  'VBA error code otherwise.
  'By John Nurick, Feb 2007.
  
  'Arguments
  '  FileSpec:        Path and name of file to convert
  
  '  BackupExtension: If supplied, original file will be left
  '                   as a backup with this extension (e.g. "bak")
  
  '  Separator:       By default this is a comma. In countries where
  '                   a comma is used for the decimal point, the
  '                   field separator is usually a semicolon
  
  '  UnixQuoting:     If a field value contains a quote mark ",
  '                   it needs special handling or it will be confused
  '                   with the quote marks used to enclose values
  '                   that contain separators. In Windows, quotes need
  '                   to be ""doubled""; in some other systems they need
  '                   to be \"escaped\" with a backslash. In that case,
  '                   set UnixQuoting:=True
  
  Const QUOTE = """"
  
  Dim fso As Object 'Scripting.FileSystemObject
  Dim fIn As Object 'Scripting.TextStream
  Dim fOut As Object 'Scripting.TextStream
  Dim fFile As Object 'Scripting.File
  Dim strFolder As String
  Dim strNewFile As String
  Dim strBakFile As String
  Dim strQuote As String
  Dim strLine As String
  Dim arFields As Variant
  Dim j As Long
  
  On Error GoTo Err_ConvertTabSeparatedToCSV
  
  Set fso = CreateObject("Scripting.FileSystemObject")
  
  With fso
    'Handle relative path in Filespec
    FileSpec = .GetAbsolutePathName(FileSpec)
    strFolder = .GetParentFolderName(FileSpec)
    strNewFile = .BuildPath(strFolder, fso.GetTempName)
    'Open files
    Set fIn = .OpenTextFile(FileSpec, ForReading)
    Set fOut = .CreateTextFile(strNewFile, True)
    
    'Process lines in file
    Do While Not fIn.AtEndOfStream
      strLine = fIn.ReadLine
      'Escape any quotes
      If UnixQuoting Then
        strQuote = "\" & QUOTE
      Else
        strQuote = QUOTE & QUOTE
      End If
      strLine = Replace(strLine, QUOTE, strQuote)
      
      'if a value contains Separator or ", qualify it with quotes
      arFields = Split(strLine, vbTab)
      For j = 0 To UBound(arFields)
        If InStr(arFields(j), Separator) _
            Or InStr(arFields(j), QUOTE) Then
          arFields(j) = QUOTE & arFields(j) & QUOTE
        End If
      Next
      fOut.WriteLine Join(arFields, Separator)
    Loop
  
    fOut.Close
    fIn.Close
  
    'Rename or delete old file
    If Len(BackupExtension) > 0 Then
      strBakFile = .GetBaseName(FileSpec) _
        & IIf(Left(BackupExtension, 1) <> ".", ".", "") _
        & BackupExtension
      If .FileExists(.BuildPath(strFolder, strBakFile)) Then
        .DeleteFile .BuildPath(strFolder, strBakFile), True
      End If
      Set fFile = .GetFile(FileSpec)
      fFile.Name = strBakFile
      Set fFile = Nothing
    Else
      .DeleteFile FileSpec, True
    End If
  
    'Rename new file
    Set fFile = .GetFile(strNewFile)
    fFile.Name = .GetFileName(FileSpec)
    Set fFile = Nothing
    Set fso = Nothing
  
  End With
  'normal exit
  ConvertTabSeparatedToCSV = 0
  Exit Function
Err_ConvertTabSeparatedToCSV:
  ConvertTabSeparatedToCSV = Err.Number

End Function