Dim lines() As String = _
     IO.File.ReadAllLines(<Pfad/Name der Datei>)
 
     Dim dt As New DataTable
     Dim fields() As String = Nothing
 
     'Zeilenschleife 
     For l As Integer = 0 To lines.GetUpperBound(0)
        If l Mod 2 = 0 Then
          fields = lines(l).Split(","c)
          'Tabellen-Spalten erstellen
          If l = 0 Then
            For c As Integer = 0 To fields.Length
                dt.Columns.Add("Col" & CStr(c), GetType(String))
            Next c
          End If
        Else
           'jede zweite Zeile: letzten Eintrag im Array ergänzen 
           If fields.Length <> dt.Columns.Count - 1 Then Stop
           Array.Resize(fields, fields.Length + 1)
           fields(fields.GetUpperBound(0)) = lines(l)
 
           dt.Rows.Add(fields) 'neue Zeile in der Tabelle 
        End If
     Next l
 
     DataGridView1.DataSource = dt 'Daten anzeigen