Thank for the code. I understand this code  and I was
doing some thing in the same manner but have
following doubts:

1) The test file  from I am reading has lot of
data.When we mention Line Input # 1 does this means
that we are reading only 1 line at 1 time or we are
reading the whole file.


2) What if I have space in between 2 lines, how should
I take that into account.

3) Can i use counters here somehow so that if data is
in same form it just read till 50 lines and then put
it in the excel  sheet and counter got updated.


This how i data want in Excel sheet:
BSC |Cell Name| BTS Id| MA|F1|F2||F3||F4|

This is how data is in text  file:

BSC SEBSC002 2006-12-24 17:13:06

MOBILE ALLOCATION FREQUENCY LIST - 1 BAND ...
1900
FREQUENCIES:
701 711 764 770
ATTACHED AS MOBILE ALLOCATION FREQUENCY LIST TO BTS:
1 FIRDALE1

MOBILE ALLOCATION FREQUENCY LIST - 2 BAND ...
1900
FREQUENCIES:
698 704 773 778
ATTACHED AS MOBILE ALLOCATION FREQUENCY LIST TO BTS:
2 FIRDALE2

MOBILE ALLOCATION FREQUENCY LIST - 3 BAND ...
1900
FREQUENCIES:
694 775 782 785
ATTACHED AS MOBILE ALLOCATION FREQUENCY LIST TO BTS:
3 FIRDALE3

As you can see my whole data is like this in text
file.There is around 200 lines of data that i need to
put into excel.