This is typical when the process writing the data to the text file doesn't
deliberately exclude the last carriage-return/linefeed. So importing as you've
done will include a blank record causing the record count to inflate by 1!

Garry,

Thanks but the inflation-by-one only occurs if the file has just one line, with or without the CR/LF (as created by venerable Notepad); with 2 or more lines, Rows.count returns the expected result.

Strangely, for a zero-length file it throws error 7 "out of memory" when zero is surely the expected result.