Private Sub Command1_Click() 
Dim S As String 
Dim SP() As String 
Dim i As Long 
Dim LItem As ListItem 
ListView1.View = 3 'lvwReport 
 
Open App.Path & "\dat1.txt" For Input As #1 
Do While Not EOF(1) 
    Line Input #1, S 
    If InStr(1, S, "|") <> 0 Then 
        SP = Split(S, "|", , vbTextCompare) 
        Set LItem = ListView1.ListItems.Add(, , SP(0)) 
        For i = 1 To UBound(SP)
            If ListView1.ColumnHeaders.Count < i+1 Then _
              ListView1.ColumnHeaders.Add
            LItem.SubItems(i-1) = SP(i) 
        Next
    End If 
Loop 
Close #1 
End Sub