其實，這個問題很簡單 ，可偏偏很多人不知道，於是寫了這個
先用2進制方式打開文件，讀出數據到byte數組中，然後用copymemory去掉文件頭（頭兩個字符分別是FF FE
（16進制））得到一個新的byte數組，最後利用strconv函數即可，下面給出代碼：
Option Explicit
Private Declare Sub CopyMemory Lib "kernel32" Alias "RtlMoveMemory" (Destination As Any, source
As Any, ByVal Length As Long)
Private Function ReadUniFile(ByVal sFile As String) As String
'沒加錯誤處理，大家自己加吧
Dim a As Long
a = FileLen(sFile)
ReDim buff(a - 1) As Byte
ReDim buff1(a - 3) As Byte
Open sFile For Binary As #1
Get #1, , buff
Close #1
CopyMemory buff1(0), buff(2), a - 2
Dim s As String
s = StrConv(buff1, vbNarrow)
ReadUniFile = s
End Function
自己的宏
Sub 讀取txt文件()
With ActiveSheet.QueryTables.Add(Connection:="TEXT;c:\123.txt", Destination:=Range("A1"))
.Name = "123"
.FieldNames = True
.RowNumbers = False
.FillAdjacentFormulas = False
.PreserveFormatting = True
.RefreshOnFileOpen = False
.RefreshStyle = xlInsertDeleteCells
.SavePassword = False
.SaveData = True
.AdjustColumnWidth = True
.RefreshPeriod = 0
.TextFilePromptOnRefresh = False
.TextFilePlatform = 936
.TextFileStartRow = 1
.TextFileParseType = xlDelimited
.TextFileTextQualifier = xlTextQualifierDoubleQuote
.TextFileConsecutiveDelimiter = False
.TextFileTabDelimiter = True
.TextFileSemicolonDelimiter = False
.TextFileCommaDelimiter = False
.TextFileSpaceDelimiter = False
.TextFileColumnDataTypes = Array(1, 1, 1, 1, 1)
.TextFileTrailingMinusNumbers = True
.Refresh BackgroundQuery:=False
End With
End Sub
