Text To Excel

Thnks very much Pike for your reply & the suggestion.
And yes you are right. text file data are grouped over four or five lines.
In text file you can see that data is starting with "MD-DD-XXXXXX" & ending with "1 TO 2 YEARS," and total no. of data for one entry/raw is 26. i.e. in excel the data should be imported from A1 to Z1, A2 to Z2, A3 to Z3............and so on.
I hope you can understand & for your complete knowledge I am attaching herewith a sample of Text file that contains 147 Data. In text file you will see as I have written above the
Entry no. 1 starts with MD-DD-030000, XC-DD-25001,SN1OOOO25001,.................1 TO 2 YEARS (Total 26 columns)
Entry no. 2 starts with MD-DD-030001, XC-DD-25002,SN1OOOO25002,.................1 TO 2 YEARS (Total 26 columns)
........................................................................
.......................................................................
Entry no. 147 starts with MD-DD-030146, XC-DD-25147, SN1OOOO25147,.................1 TO 2 YEARS (Total 26 columns)

Now I want to convert this 147 Entries into Excel & for your ready reference I am attaching sample of excel file(1st 3 entries) as what exact data I want to be imported all 147 entries into excel, I have also given the Titles to all 26 columns maybe that can help out in importing.

I am awaiting your reply.

Thnks & Rgds
Rocky