Private Sub Button12_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button12.Click
        Dim objReader As New StreamReader("c:\test.txt")
        Dim strLine As String
        Dim strArry As New ArrayList()
        Dim i As Integer = 0
        Dim nRow As Integer = 1
        Dim l As Integer
        Dim p As Integer = 1
        Dim strCols As String
        Dim Len_str As Integer
        Dim nCol As Integer = 0
        Dim dblPrice As Double



        Do
            strLine = objReader.ReadLine
            If Not strLine Is Nothing Then
                strArry.Add(strLine)
                i = i + 1
            End If
        Loop Until strLine Is Nothing

        For Each strLine In strArry
            grdTest.Rows.Add(1)
            Len_str = Len(strLine)
            strCols = Mid(strLine, 1, 3)

            Do
                l = InStr(p, strLine, "|")
                strCols = Mid(strLine, p, l - p)
                grdTest.Rows(nRow).Cells(nCol).Value = strCols


                If nCol = 3 Then
                    dblPrice = (((strCols * 20) / 100) + strCols)
                    grdTest.Rows(nRow).Cells(4).Value = dblPrice
                End If
                nCol = nCol + 1
                p = l + 1
            Loop Until (Len_str = l)
            nCol = 0
            nRow = nRow + 1
            p = 1
        Next

    End Sub

            nRow = grdTest.Rows.Add(1)

nRow = nRow + 1

            grdTest.Rows.Add(1)

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        Dim objReader As New StreamReader("c:\test.txt")
        Dim strLine As String
        Dim strArry As New ArrayList()
        Dim i As Integer = 0

        Do
            strLine = objReader.ReadLine
            If Not strLine Is Nothing Then
                strArry.Add(strLine)
                i = i + 1
            End If
        Loop Until strLine Is Nothing

'-- --
        Dim lCurrentColumn As Int32 = 0
        Dim lStart As Int32 = 0
        Dim lAddedRow As Int32 = 0

        For Each tempLine As String In strArry
            lAddedRow = Me.grdTest.Rows.Add(1)
            lCurrentColumn = 0
            lStart = 0
            For a As Int32 = 0 To tempLine.Count - 1
                If tempLine(a) = "|" Then
                    grdTest.Rows(lAddedRow).Cells(lCurrentColumn).Value = tempLine.Substring(lStart, a - lStart)
                    lCurrentColumn += 1
                    lStart = a + 1
                End If
            Next

        Next


    End Sub