Gary,

Here is some sample code to implement Option 1:

Sub Manipulate_Text()
Dim SourceFile As Text
Dim DestFile As Text
Dim readline As Text
Dim newline As Text

SourceFile = "C:\SomeFolder\SomeFile.txt"
DestFile = "C:\SomeFolder\NewFile.txt"

Open SourceFile For Input As #1
Open DestFile For Output As #2

Do Until EOF(1)
   For i = 1 To 3
       Line Input #1, readline
       If newline <> "" Then newline = newline & ","
       newline = newline & readline
   Next
   Write #2, newline
   newline = ""
Loop

Close #2
Close #1

End Sub

A different approach would be to manipulate the file in Excel: import the
text file (in one column), move the imported column to B. use column A to
mark every third line, then copy column B to columns C and D, delete /shift
up C1 and D1:D2, so every third column has a full record. Sort on column A
to get all the full records together, and delete the rest.

HTH,
Nikos

Here's some code to read one text file and write out every three-line block
as one new record in a new text file:

Dim strFileIn As String, strFileOut As String, strLine As String
Dim strNewLine As String
Dim intCount As Integer

' Path and file of text file being read/converted
strFileIn = "C:\MyFolder\TextFileName.txt"
' Path and file of text file being created
strFileOut = "C:\MyFolder\NewTextFileName.txt"

Open strFileIn For Input As #1
Open strFileOut For Output As #2

intCount = 0
strNewLine = ""

Do While EOF(1) = False
Line Input #1, strLine
intCount = intCount + 1
' Combine the line with the other lines of a group,
' using pipe character "|" as the delimiter
strNewLine = strNewLine & strLine & "|"
' If this is the third line of a group, write it out
' to the new file and reset the counter
If intCount = 3 Then
 Print #2, strNewLine
 strNewLine = ""
End If
Loop

Close #1
Close #2