Hi Excellers

I have a text file which comes from a windows application (Not
Office). The file has headings across the top and headings down the
left hand side, although not exactly square - meaning some rows have 3
headings across and other rows have 5 headings across. The headings
and data are separated by spaces and there is a CRLF at the end of
each line to create each row. I have used FileSystemObject to read
the file but I am struggling to come up with a way of inserting commas
say, to delimit the file. I may need to make another post to convey
the total picture, but basically I want to create a comma (or Tab)
delimited file to parse the columns into Excel. Text to columns
doesn't work because with fixed width, some of the row headings are
longer than other headings. Delimited doesn't work because the file
is delimited by spaces and the row and column headings would end up
with commas between them (not wanted). Hopefully I have given a
reasonable picture of this situation. Basically I would like to get
some code to make a utility for the purpose of delimiting these
files. I am happy to supply any additional info if needed.
Much appreciated,
Thanks

David_G.