In support of this thread answer
https://excelfox.com/forum/showthrea...rt-Csv-To-Xlsx

Code:
' https://excelfox.com/forum/showthread.php/2519-Convert-Csv-To-Xlsx
'XLFlNme is the Excel File name wanted for the new File
'TxtFlNme is Text File name of an existing text file
'valSep is the values separator used in the existing text file
'LineSep is the line separator used in thee existing text file
'Paf it the path to the files. ( I assume they are at the same place for the existing text file and the new Excel File )

Function MakeXLFileusingvaluesInTextFile(ByVal Paf As String, ByVal TxtFlNme As String, ByVal XLFlNme As String, ByVal valSep As String, ByVal LineSep As String)

Rem 2 Text file info
' 2a) get the text file as a long single string
Dim FileNum As Long: Let FileNum = FreeFile(1)                                  ' https://msdn.microsoft.com/en-us/vba/language-reference-vba/articles/freefile-function
Dim PathAndFileName As String, TotalFile As String
 Let PathAndFileName = Paf & Application.PathSeparator & TxtFlNme   '                                                               CHANGE TO SUIT                                                                                                         From vixer zyxw1234  : http://www.eileenslounge.com/viewtopic.php?f=30&t=34629     DF.txt https://app.box.com/s/gw941dh9v8sqhvzin3lo9rfc67fjsbic
Open PathAndFileName For Binary As #FileNum 'Open Route to data. Binary is a fundemental type data input...
TotalFile = Space(LOF(FileNum)) '....and wot recives it has to be a string of exactly the right length
Get #FileNum, , TotalFile
Close #FileNum
' 2b) Split into wholes line _ splitting the text file into rows by splitting by Line Seperator
Dim arrRws() As String: Let arrRws() = Split(TotalFile, LineSep, -1, vbBinaryCompare)
Dim RwCnt As Long: Let RwCnt = UBound(arrRws()) + 1    '  +1 is nedeed as the  Split Function  returns indicies 0 1 2 3 4 5   etc...
' 2c) split first line to determine the Field(column) number
Dim arrClms() As String: Let arrClms() = Split(arrRws(0), valSep, -1, vbBinaryCompare)
Dim ClmCnt As Long: Let ClmCnt = UBound(arrClms()) + 1
' 2d) we can now make an array for all the rows, and  columns 
Dim arrOut() As String: ReDim arrOut(1 To RwCnt, 1 To ClmCnt)

Rem 3 An array is built up by _....
Dim Cnt As Long
    For Cnt = 1 To RwCnt '               _.. considering each row of data
    'Dim arrClms() As String
     Let arrClms() = Split(arrRws(Cnt - 1), ",", -1, vbBinaryCompare)  '  ___.. splitting each row into columns by splitting by the comma
    Dim Clm As Long   '
        For Clm = 1 To UBound(arrClms()) + 1
         Let arrOut(Cnt, Clm) = arrClms(Clm - 1)
        Next Clm
    Next Cnt

Rem 4  Finally the array is pasted to a worksheet in a new file
 Workbooks.Add
 ActiveWorkbook.SaveAs Filename:=Paf & Application.PathSeparator & XLFlNme, FileFormat:=xlOpenXMLWorkbook, CreateBackup:=False
 Workbooks("" & XLFlNme & "").Worksheets.Item(1).Range("A1").Resize(RwCnt, ClmCnt).Value = arrOut()

End Function