Sub read()
Dim NLine As Integer
Dim NCol As Integer
Dim KWrite As String
Open "C:\Temp\test.txt" For Input As #1
NLine = 1
Do While Not EOF(1)
Line Input #1, KWrite
If Len(KWrite) > 0 Then
If InStr(1, KWrite, " ") = 0 Then
Cells(NLine, 1) = KWrite
Else
NCol = 1
Do While InStr(1, KWrite, " ") > 0
MsgBox KWrite
Cells(NLine, NCol) = Mid(KWrite, 1, InStr(1, KWrite, " "))
KWrite = Mid(KWrite, InStr(1, KWrite, " ") + 1)
NCol = NCol + 1
Loop
Cells(NLine, NCol) = KWrite
End If
NLine = NLine + 1
End If
Loop
Close #1
End Sub