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 FileSystemObjectDim TsStream As TextStreamDim strAlltxt As String, strLine As StringDim varAsplit As Variant, varBsplit As Variant Set TsStream = objFso.OpenTextFile("c:	est.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