Prova così:
codice:
Dim FileName As String
Dim Riga As String
Dim Cont1 As Long
Dim Cont2 As Long

FileName = "C:\DOC.TXT"
Open FileName For Input As #1
  Do Until EOF(1)
    Line Input #1, Riga
    Cont1 = (Cont1 + 1&)
    Cont2 = (Cont2 + Len(Riga) + 2&)
    If (Cont1 > 2&) Then
      '...esclude le prime 2 righe
      If (Cont2 <> (FileLen(FileName) + 2&)) Then
        '...esclude l'ultima riga
        MsgBox Riga
      End If
    End If
  Loop
Close #1