Option Explicit
Sub abc()
Dim f, a, i, j, n, t
f = "d:\HWT1-3-2.txt"
If Dir(f) = vbNullString Then MsgBox "文件:" & f: Exit Sub
Open f For Input As #1
a = Split(StrConv(InputB(LOF(1), 1), vbUnicode), vbNewLine)
Close #1
ReDim b(UBound(a), 1 To 5)
For i = 0 To UBound(a)
t = Split(a(i)): n = 0
For j = 0 To UBound(t)
If Len(t(j)) Then n = n + 1: b(i, n) = t(j)
Next
Next
[a1].Resize(UBound(b) + 1, 5) = b
End Sub