Sub Import()
Dim SourcePath As String
Dim FFnr As Integer
Dim TxtZeile As String
Dim AnzZe As Long, AnzSp As Integer, i As Long
Dim sName As String
Const SEP As String = vbTab
sName = "Speicherort" & Format(Date, "ddmmyyyy") & ".txt"
SourcePath = sName
FFnr = FreeFile
Open SourcePath For Input As #FFnr
Do While Not EOF(FFnr)
Line Input #FFnr, TxtZeile
AnzZe = AnzZe + 1
Loop
Close #FFnr
FFnr = FreeFile
Open SourcePath For Input As #FFnr
ReDim aZeilen(AnzZe)
Do While Not EOF(FFnr)
For i = 1 To AnzZe
Line Input #FFnr, TxtZeile
If i = 1 Then AnzSp = UBound(Split(TxtZeile, SEP)) + 1
Range(Cells(i, 1), Cells(i, AnzSp)) = Split(TxtZeile, SEP)
Next i
Loop
Close #FFnr
End Sub