SELECT [ALL или DISTINCT] <названия колонок или *> FROM <название таблицы>
  WHERE <условие> ORDER BY <названия колонок> [ASC или DESC]

SELECT id, fio,  comment FROM test_table
      WHERE  summa > 1500

Dim s as string,strCon as string
s=[A1].value
strCon =  .....WHERE (KADRY.CEX='" & s & "').....

Public Sub test()
    Const sODBC = "ODBC;Driver={Microsoft Excel Driver (*.xls, *.xlsx, *.xlsm, *.xlsb)};DBQ=$1;"
    Dim pSheet As Worksheet, pLO As ListObject
    Dim pQTable As QueryTable
    Set pSheet = ThisWorkbook.Worksheets.Add
    Set pLO = pSheet.ListObjects.Add(xlSrcExternal, sODBC, True, xlYes, pSheet.Range("A1"))
    Set pQTable = pLO.QueryTable
    With pQTable.Parameters
        .Add "Имя", XlParameterDataType.xlParamTypeVarChar
        .Item(1).SetParam xlRange, pSheet.Range("E1")
        .Item(1).RefreshOnChange = True
        .Add "Стоимость", XlParameterDataType.xlParamTypeDouble
        .Item(2).SetParam xlRange, pSheet.Range("F1")
        .Item(2).RefreshOnChange = True
    End With
    With pQTable.WorkbookConnection.ODBCConnection
        .CommandType = xlCmdSql
        .Connection = Replace$(sODBC, "$1", "c:\Projects\db.xlsx")
        .CommandText = Array("Select * From [Лист1$]", " Where ([Лист1$].name=?) And ([Лист1$].cost>?)")
        .BackgroundQuery = True
        .EnableRefresh = True
    End With
    pQTable.Refresh
End Sub

.CommandText = Array("Select * From [Лист1$]", " Where ([Лист1$].name=?) And ([Лист1$].cost>?)")