Public Function CountFileLines(ByVal sFile) As String
  Dim F As Integer
  Dim nCount As Long
  Dim sLine As String
 
  nCount = 0
  F = FreeFile
  Open sFile For Input As #F
  While Not Eof(F)
    Line Input #F, sLine
    nCount = nCount + 1
  Wend
  Close #F
 
  CountFileLines = nCount
End Function

Dim nSize As Long
Dim nCount As Long
Dim nLineLength As Long
 
nLineLength = 100  ' Länge einer Zeile
 
nSize = FileLen(sFile)
nCount = Int(nSize / (nLineLength + 2))

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