How to import data with more than 256 fields or columns into Excel

Sub LargeDatabaseImport()

    'In the event of an error, make sure the application is reset to
    'normal.
    On Error GoTo ErrorCheck

    'Dimension Variables
    Dim ResultStr As String
    Dim FileName As String
    Dim FileNum As Integer
    Dim Counter As Double
    Dim CommaCount As Integer
    Dim WorkResult As String

    'Ask for the name of the file.
    FileName = InputBox("Please type the name of your text file, for example, test.txt")

    'Turn off ScreenUpdating and Events so that users can't see what is 
    'happening and can't affect the code while it is running.
    Application.ScreenUpdating = False
    Application.EnableEvents = False

    'Check for no entry.
    If FileName = "" Then End
    
    'Get next available file handle number.
    FileNum = FreeFile()
    
    'Open text file for input.
    Open FileName For Input As #FileNum
    
    'Turn ScreenUpdating off.
    Application.ScreenUpdating = False

    'Set the counter to 1.
    Counter = 1

    'Place the data in the first row of the column.
    Range("A1").Activate

    'Loop until the end of file is reached.
    Do While Seek(FileNum) <= LOF(FileNum)

        'Show row number being imported on status bar.
        Application.StatusBar = "Importing Row " & _
                Counter & " of text file " & FileName

        'Store one line of text from file to variable.
        Line Input #FileNum, ResultStr

        'Initialize the CommaCount variable to zero.
        CommaCount = 0
        
        'Store the entire string into a second, temporary string.
        WorkResult = ResultStr

        'Parse through the first line of data and separate out records 
        '257 to 510.
        While CommaCount < 255

            WorkResult = Right(WorkResult, Len(WorkResult) - InStr(1, WorkResult, ","))
            CommaCount = CommaCount + 1

        Wend

        'Parse out any leading spaces.
        If Left(WorkResult, 1) = " " Then WorkResult = Right(WorkResult, Len(WorkResult) - 1)

        'Ensure that any records that contain an "=" sign are 
        'brought in as text, and set the value of the current
        'cell to the first 256 records.
        If Left(WorkResult, 1) = "=" Then
            ActiveCell.Value = "'" & Left(ResultStr, Len(ResultStr) - Len(WorkResult))
        Else
            ActiveCell.Value = Left(ResultStr, Len(ResultStr) - Len(WorkResult))
        End If

        'Ensure that any records that contain an "=" sign are 
        'brought in as text,and set the value of the next cell 
        'to the last 256 records.
        If Left(WorkResult, 1) = "=" Then
            ActiveCell.Offset(0, 1).Value = "'" & WorkResult
        Else
            ActiveCell.Offset(0, 1).Value = WorkResult
        End If

        'Move down one cell.
        ActiveCell.Offset(1, 0).Activate

        'Increment the Counter by 1.
        Counter = Counter + 1

        'Start again at top of 'Do While' statement.
    Loop

    'Close the open text file.
    Close

    'Take records 257-510 and move them to sheet two.
    Columns("B:B").Select
    Selection.Cut
    Sheets("Sheet2").Select
    Columns("A:A").Select
    ActiveSheet.Paste

    'Run the text-to-columns wizard on both sheets.
    Selection.TextToColumns Destination:=Range("A1"), DataType:=xlDelimited, _
            TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=False, Tab:=False, _
            Semicolon:=False, Comma:=True, Space:=False, Other:=False, FieldInfo _
            :=Array(Array(1, 1), Array(2, 1), Array(3, 1))
    Sheets("Sheet1").Select
    Columns("A:A").Select
    Selection.TextToColumns Destination:=Range("A1"), DataType:=xlDelimited, _
            TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=False, Tab:=False, _
            Semicolon:=False, Comma:=True, Space:=False, Other:=False, FieldInfo _
            :=Array(Array(1, 1), Array(2, 1), Array(3, 1))

    'Reset the application to its normal operating environment.
    Application.StatusBar = False
    Application.EnableEvents = True
    Application.ScreenUpdating = True

    Exit Sub

ErrorCheck:

    'Reset the application to its normal operating environment.
    Application.StatusBar = False
    Application.EnableEvents = True
    Application.ScreenUpdating = True
    MsgBox "An error occured in the code."

End Sub