Maybe :
Sub Test()
Dim i As Long, j As Long, k As Long, m As Long, n As Long, str1 As String, strPath As String, strFile, a, v, w
strPath = ThisWorkbook.Path & "\"
Sheets("Sheet1").Select
strFile = Dir(strPath, vbDirectory)
Do While strFile <> ""
If strFile Like "Machine *" Then
Open strPath & strFile For Input As #1
str1 = Input$(LOF(1), 1)
Close #1
For Each v In Array(",", ":", ";", ".", ">", "^")
str1 = Replace$(str1, v, "|")
Next v
ReDim a(1 To 10000, 1 To 100)
v = Split(str1, vbCrLf)
j = 0: k = 0: n = 0
For i = 0 To UBound(v)
If i Mod 2 = 0 Then j = j + 1: k = 0
w = Split(v(i), "|")
For m = 0 To UBound(w)
k = k + 1
a(j, k) = w(m)
Next m
n = IIf(k > n, k, n)
Next i
Cells(Rows.Count, "A").End(xlUp).Offset(1).Resize(j, n).Value = a
End If
strFile = Dir
Loop
End Sub
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