Hi,
I assume you have a specific format to your .txt file. If it has then you need to
1. read the file line by line using Line Input function
2. split each line to columns, store it temp into variables or array (functions needed : instr, mid etc.)
3. Use microsoft excel object library to create workbook and sheets
4. add rows and columns to excel sheet.
You can find lot of code to handle excel sheets through vb on
http://www.planetsourcecode.com.
Cheers