f1 = "1.txt"        '源文件
f2 = "D:\1.xlsx"    '目标文件
f3 = "|"            '源文件的分隔符

Set oExcel = CreateObject("Excel.Application")
Set oWorkBook = oExcel.Workbooks.Add()
Set oSheet = oWorkBook.Sheets(1)
Set oFSO = CreateObject("Scripting.FileSystemObject")
Set oTextStream = oFSO.OpenTextFile(f1)
n = 1
Do While oTextStream.AtEndOfStream = False
    t = Split(oTextStream.ReadLine(), f3)
    If UBound(t) > -1 Then
        For i = 0 To UBound(t)
            oSheet.cells(n, i + 1) = t(i)
        Next
        n = n + 1
    End If
Loop
oTextStream.Close() 
oWorkBook.SaveAs f2
oExcel.Quit()
MsgBox "ok"
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