Public Function CaracterPesquisa(Texto As String) As String
Dim Cont As Long
Dim Char As String

CaracterPesquisa = ""
Texto = UCase(Texto)
For Cont = 1 To Len(Texto)
Char = Mid(Texto, Cont, 1)
If InStr("A?áà??@", Char) Then
CaracterPesquisa = CaracterPesquisa & "[A?áà??@]"
ElseIf InStr("E?éèê", Char) Then
CaracterPesquisa = CaracterPesquisa & "[E?éèê]"
ElseIf InStr("I?íì?", Char) Then
CaracterPesquisa = CaracterPesquisa & "[I?íì?]"
ElseIf InStr("O?óò??", Char) Then
CaracterPesquisa = CaracterPesquisa & "[O?óò??]"
ElseIf InStr("Uüúù?", Char) Then
CaracterPesquisa = CaracterPesquisa & "[Uüúù?]"
ElseIf InStr("C?", Char) Then
CaracterPesquisa = CaracterPesquisa & "[C?]"
ElseIf Char = " " Then
CaracterPesquisa = CaracterPesquisa & "*"
Else
CaracterPesquisa = CaracterPesquisa & Char
End If
Next
End Function

'In Your Code
Sql$ = "Select * From YourTable Where UCase(Nome) Like '*" & CaracterPesquisa(CStr(Xstr)) & "*'"