Importing quoted text file

ok... opened the txt file
and

 Do While Not EOF(1)
        Line Input #1, data
        Debug.Print data
        For x = 1 To Len(data)
            char = Mid(data, x, 2)
           Debug.Print char
            If char = ",""" Or x= Len(data) Then
                ActiveCell.Offset(r, c) = txt
                c = c + 1
                txt = ""
            Else
                If char <> Chr(34) Then _
                  txt = txt & Mid(data, x, 1)
            End If
        Next x
        c = 0
        r = r + 1
    Loop
    Close #1