Winxmun, thanks for digging up my old code.
Unfortunately I don't think it will help in this case as the "|" is not used in this txt file, it uses the comma for Field seperators, the biggest problem is that the Line Input does not bring the records in as records, just one lump of data, with no recognisable Record seperators, I have tried most of the usual ones
newline
linefeed
newline + linefeed
"¦"
"|"
Tab
without success.
But Excel can import it successfully, so it is recognising something that I can't find for the record delimiter.