Dim textline, fso, f1, F2, aline
Set fso = CreateObject("Scripting.FileSystemObject")
Set f1 = fso.OpenTextFile("C:\data\temp\ccm\input.txt", 1, True)
Set F2 = fso.CreateTextFile("C:\data\temp\ccm\output.txt")
While f1.AtEndOfStream <> True
aline = f1.Readline 'read in the row
F2.WriteLine "<p>" & aline & "</p>"
F2.WriteLine ""
Wend
f1.Close 'close the input file
F2.Close