Sub Main()
Dim i As Long
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