Sub Main()

    Dim i   As Long 'initialisiert sich bei erster Verwendung von selbst auf 0
    Dim rs  As Object
    
    Set rs = CreateObject("ADODB.Recordset")
    
    rs.Open "SELECT [Material] , sum([Zahl1]) As Summe1, sum([Zahl2]) As Summe2, sum([Zahl3]) As Summe3 FROM `Tabelle1$` Group By [Material]", "Provider=Microsoft.ACE.OLEDB.12.0;Data Source=" & ThisWorkbook.FullName & ";Extended Properties=""Excel 12.0 Xml"""
    
    Worksheets("Tabelle2").Cells.Clear
    Worksheets("Tabelle2").Range("A2").CopyFromRecordset rs
    
    

    Do
        Worksheets("Tabelle2").Cells(1, i + 1).Value = rs.Fields(i).Name
        i = i + 1
    Loop While i < rs.Fields.Count
    
    
    rs.Close
    
    
    
End Sub