Option Explicit
Private List() As String
Private arrRow() As String
Public Sub ReadFile(fName As String)
    Dim FileNum As Integer
    Dim sLine As String
    Dim i As Integer
    Dim x As Integer
 
    FileNum = FreeFile
    On Error GoTo failRead
    i = 0
 
    ReDim Preserve List(i, x)
 
    Open fName For Input As #FileNum
 
        While Not EOF(FileNum)
 
            Line Input #FileNum, sLine
            arrRow = Split(sLine, "|")
 
            For x = LBound(arrRow) To UBound(arrRow)
                List(i, x) = arrRow(x)
            Next x
 
            i = i + 1
        Wend
 
failRead:
        If (Err.Number <> 0) Then
            MsgBox Err.Description, vbMsgBoxHelpButton, "Fehler", Err.HelpFile, _
              Err.HelpContext
        End If
 
        Close #FileNum
 
End Sub