Private Function Zeilenanzahl() As Long
  Dim temp As String 
  Dim n As Integer 
  Dim F As Integer 
  Dim srcFile As String 
 
  F = FreeFile 
  srcFile = "c:Testdestination.txt" 
  Open srcFile For Input As #F 
  Do While Not EOF(F) 
    n = n + 1 
    Line Input #F, temp 
  Loop 
  Close #F 
  n= n-1 
 
  Zeilenanzahl = n
End Sub

n = Zeilenanzahl()