Hi, rki1966,

maybe try it like this:
Sub WriteToTextfilfe()

Dim lngCol As Long
Dim lngCounter As Long
Dim lngLoop As Long
Dim intFile As Integer
Dim strFile As String
Dim strText As String

Const cstrPath As String = "c:\user\"

Do While Range("A2").Value <> ""
  lngCounter = lngCounter + 1
  strFile = cstrPath & "loader" & lngCounter & ".txt"
  intFile = FreeFile
  Open strFile For Output As intFile
  For lngLoop = 1 To 3
    For lngCol = 1 To 28
      strText = strText & Cells(lngLoop, lngCol).Value & "|"
    Next lngCol
    strText = Left(strText, Len(strText) - 1)
    Print #intFile, strText
    strText = ""
  Next lngLoop
  Close intFile
  Range("A2:A3").EntireRow.Delete xlShiftUp
Loop
End Sub
Ciao,
Holger