Dim intCanal As Boolean
intCanal = FreeFile
Open "C:\Ruta\Archivo.txt" For Input As #intCanal
dim var1 AS variant, str1 As String
Dim intAnho As integer, intDia as integer
Do until EOF(intCanal)
Line Input #intCanal, str1
intDia = intDia + 1
var1 = Split(str1, Chr(9))
For intAnho = 0 To UBound(var1)
MsgBox "Día: " & intDia & vbcrlf _
& "Año: " & intAnho + 1 & vbcrlf _
& "Valor: " & var1(intAnho)
Next intAnho
Loop
Close #intCanal