My requirement is to convert below text (sample.txt) file into an excel file (.XLSX) .All data should appear in different
column in excel.First two lines (in upper and lower case) need to be treadted as header in the excel file.

Would appreciate if some one could please help me in vbscript.

sample.txt
Name|Age|***|Department
name|age|***|department

Abc|23|Male|Computer
XYZ|24|Male|Arts