Hi BigMack
Thank you I'll have a look when m back in office. fyi I've a large file and not possible to transfer all into excel 2003. That's why I would like to select relevant information only. I prefer to select relevant which u have given some ideas. My issues here is what the best solution to have the data for item number and description. I tried to go into an option to delete blank rows 1st and then concatenate the two lines. Another problem is, the "item number and description" will be on 1st header in the page of text file, that's why I'm a bit blank here.
I'll come back n post my code here and let you review and give me feedback
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