In the new table create a set of n records where n is the maximum [Record ID#] in the old table. These n records should be empty - no fields values specified. Now import the records from the old table into the new table. Finally delete the records in the new table that are empty (ie nothing was imported from the old table).
Depending on your comfort level with this procedure you may use a variety of tricks in Excel to generate a set of sequential [Records ID#] values or temporary fields to help identify fields that have not be updated by the import.
With this procedure the new table will hold the same information as the old table including [Record ID#] values.
