Sub OpenTXT()
    Dim txtFL As String:    txtFL = ThisWorkbook.Path & "\files.txt"
    Dim freeF As Integer:   freeF = FreeFile
      
    Dim zapis As String
    Dim masiv, i, k
      
    Dim rng
    Set rng = ThisWorkbook.Worksheets("Лист1")
    
    Open txtFL For Input As #freeF
    Do Until EOF(freeF)
        Line Input #freeF, zapis
        masiv = Split(zapis, " ", , vbTextCompare)
        i = i +  1 
        For k =  0  To UBound(masiv)
            rng.Cells(i + k,  1 ) = masiv(k)
        Next
        i = k
    Loop
    Close #frreF
        
    Set rng = Nothing
End Sub

     Dim masiv, i, k, j

        For k =  0  To UBound(masiv)
            For j =  0  To k
                rng.Cells(i + k, j +  1 ) = masiv(j)
            Next
        Next

        Next
        i = k
        rng.Rows.Group ???