This tip opens a Unicode-encoded text file, reads the entire file, and then splits it into individual lines for processing.
It loops line by line through a unicode text file using FSO with an ACCII file.
Dim objFso As New FileSystemObject
Dim TsStream As TextStream
Dim strAlltxt As String, strLine As String
Dim varAsplit As Variant, varBsplit As Variant
Set TsStream = objFso.OpenTextFile("c:\test.txt", ForReading, , TristateTrue) _
'read the file content in memory with the unicode flag "TristateTrue"
strAlltxt = TsStream.ReadAll ' atach the stream to a string var
TsStream.Close ' cleanup and dispose unnecesary objects
Set TsStream = Nothing
Set objFso = Nothing
strAlltxt = StrConv(Trim$(strAlltxt), vbUnicode)
varAsplit = Split(strAlltxt, vbLf)
For Each varBsplit In varAsplit
'now we can parse the files content line by line
strLine = Trim$(CStr(varBsplit))
Debug.Print strLine
Next