Excel本身就可以打开txt文件的呀!!
Sub OpenTextFile()
Dim FN As String
FN = Application.GetOpenFilename("文本文件 *.txt,*.txt", , "请选择一个Excel文件")
If CStr(FN) = "False" Then
MsgBox "没有选择文件"
ElseIf Len(Dir(FN)) = 0 Then
MsgBox "文件不存在!"
Else
Workbooks.Open FN
End If
End Sub