Please check last section of below page:
http://flylib.com/books/en/3.464.1.67/1/
To import list from SharePoint:
Sub ImportListFromSP()
Dim ws As Worksheet
Set ws = ThisWorkbook.Worksheets(2)
Dim src(1) As Variant
src(0) = "http://SharePointSiteAddress/_vti_bin"
src(1) = "89F90972-FD90-4B04-BCEB-81840A82DA5E"
ws.ListObjects.Add xlSrcExternal, src, True, xlYes, ws.Range("A1")
End Sub
To update modifications in SharePoint list:
Sub UpdateSPList()
Dim ws As Worksheet
Dim objListObj As ListObject
Set ws = ActiveWorkbook.Worksheets(2)
Set objListObj = ws.ListObjects("Table1")
objListObj.UpdateChanges xlListConflictDialog
End Sub