Opening a space delimited text file in Excel

I wan to open the txt file in excel using the below code...however it only can help me open without separate the comma, space into column in excel...how will be the code?

Please help!

Sub Import()
    Open "d:\data.txt" For Input As #1
    R = 1
    While Not EOF(1) 'Scan file line by line
        C = 1
        Entry = ""
        Line Input #1, Buffer
        Length = Len(Buffer)
        i = 1
        While i <= Length 'split comma-delimited string into cells
            If (Mid(Buffer, i, 1)) = "," Then
                With Application.Cells(R, C)
                    .NumberFormat = "@" 'Text formatting
                    .Value = Entry
                End With
                C = C + 1
                Entry = ""
            Else
                Entry = Entry + Mid(Buffer, i, 1)
            End If
            i = i + 1
        Wend
        If Len(Entry) > 0 Then
            With Application.Cells(R, C)
                .NumberFormat = "@" 'Text formatting
                .Value = Entry
            End With
        End If
        R = R + 1
    Wend
    Close #1
End Sub