I have 100 files with 200 records(approx)each one that had been copied
in one column.They are tab or comma delimited.
Each record has different number of rows. They are separed by a line
(-----)first and then the second row has a number.
I have a solution that is copy one by one and using paste special and
traspose convert them from one column and multiple rows in one row
with multiple columns.
The problem is that I have 12000 records and it can take me my whole
life to do it in this way.
I tried to use the command columns to rows but it does not
work.(because each record has different number of rows)

Is there a macro or other feature of excel that allow me to
1.- convert the record from one column multiple rows to one row
multiple column .?
2.- copy all the records in one file?

I will really appreciate if someone can help with this problem.

Thank you.