Excel / Access Import

Hi guys,
OK, here is a weird one.

I am importing excel data into an access data base. The database is working correctly and the current excel file I am importing is importing without any errors.

Now I am having an excel file delivered via a vendor, and I am getting errors when importing the file.

The error is produce by the first cell in the worksheet (A:1). For the life of me I can't figure out why this cell is causing an error.

So, can anyone tell me the difference between cells A:1 in the two files attached?