Option Explicit
'  Note: request reference to Microsoft Scripting Runtime
Const fname As String = "C:\Data.txt" '<-- change the full path of your file here

Private Sub CommandButton1_Click()
Dim n
MsgBox "Selected item: " & ListView1.ListItems(ListView1.SelectedItem.Index)
For n =  1  To ListView1.ListItems(ListView1.SelectedItem.Index).ListSubItems.Count
MsgBox "Selected subitem: " & ListView1.SelectedItem.SubItems(n)
Next
Unload Me
End Sub


Private Sub UserForm_Initialize()
On Error GoTo Err_Control
Dim a, b, s, fa, fb, fs, ForReading
Dim i As Long, k As Integer, m As Integer
ForReading =  1 

Set fs = CreateObject("Scripting.FileSystemObject")
Set a = fs.OpenTextFile(fname, ForReading, False)

Dim objListItem As ListItem
ListView1.View = lvwReport

m =  1 
Do While Not a.AtEndOfStream

s = Trim$(a.ReadLine)
b = Split(s, vbTab)
If m =  1  Then

For i =  0  To UBound(b)
ListView1.ColumnHeaders.Add , "column" & CStr(i +  1 ), "Header" & CStr(i +  1 )
Next
End If
Set objListItem = ListView1.ListItems.Add(, , b( 0 ))
For i =  1  To UBound(b)
objListItem.SubItems(i) = b(i)
Next
objListItem.Tag = i +  1 
m = m +  1 
Loop
Exit_Here:
a.Close
Set a = Nothing
Set fs = Nothing

Exit Sub
Me.Show
Err_Control:
MsgBox Err.Description
Resume Exit_Here

End Sub