You load the data into access just like you would excel. During improt, access gives you the option to add a primary key column whihc is just a seuqetial lisyt of numbers. do that.

Then run a 'make-table" query fromt he acceess query wizard, and use your select criteria where PK < 60,000.

that is table 1. then do it agin to table 2, criteria > 60,000 and < 120,000. repeat as nessecary.

then you can expoirt the access tables as an .xls file and you are all set :)