Ciao, è facilissimo:

codice:
Dim NumFile As Integer

Private Sub Command1_Click()
  'scrive i dati
  NumFile = FreeFile
  Open App.Path & "\prova.txt" For Output As #NumFile
  
  Print #NumFile, "¦riga1¦nome1¦cognome1¦"
  Print #NumFile, "¦riga2¦nome2¦cognome2¦"
  Print #NumFile, "¦riga3¦nome3¦cognome3¦"
  Print #NumFile, "¦riga4¦nome4¦cognome4¦"

  Close #NumFile

End Sub


Private Sub Command2_Click()
  'legge i dati
  Dim Stringa As String
  Dim Campi() As String
  Dim Ind As Integer

  
  NumFile = FreeFile
  Open App.Path & "\prova.txt" For Input As #NumFile
  
  Do While Not EOF(NumFile)
    DoEvents
    Line Input #NumFile, Stringa
    Campi = Split(Stringa, "¦")
    For Ind = 1 To UBound(Campi)
      'qui tratti i singoli campi
      Debug.Print Campi(Ind)
    Next Ind
  Loop

  Close #NumFile

End Sub