Sub test() strfileIN = "C:\IN.txt" strfileOUT = "C:\OUT.txt" Set fso = CreateObject("Scripting.FileSystemObject") f = Split(Replace(fso.OpenTextFile(strfileIN).ReadAll, vbNewLine, "="), "=") With fso.CreateTextFile(strfileOUT, True) .WriteLine Join(StepArr(f, 0, 2), ", ") .WriteLine Join(StepArr(f, 1, 2), ", ") .Close End With End Sub Function StepArr(a As Variant, i As Byte, j As Byte) As Variant Dim newa() For k = i To UBound(a) Step j If k = i Then ReDim newa(0) Else ReDim Preserve newa(UBound(newa) + 1) End If newa(UBound(newa)) = a(k) Next StepArr = newa End Function