sub mm()
 ExportToTextFile "c:\00.txt",",", 236 
end sub

Public Sub ExportToTextFile(FName As String, _
    Sep As String,kstrok as long)

    dim ks as long

    Dim WholeLine As String
    Dim FNum As Integer
    Dim RowNdx As Long
    Dim ColNdx As Integer
    Dim StartRow As Long
    Dim EndRow As Long
    Dim StartCol As Integer
    Dim EndCol As Integer
    Dim CellValue As String


    Application.ScreenUpdating = False
    On Error GoTo EndMacro:
    FNum = FreeFile
    
    With Sheets( 1 )
        StartRow =  6 
        StartCol =  5 
        EndRow = .Columns( 5 ).Rows("3000").End(xlUp).row
        EndCol =  25 
    End With
        
    Open FName For Output Access Write As #FNum
    
    For RowNdx = StartRow To EndRow
        WholeLine = ""
        For ColNdx = StartCol To EndCol
            If Sheets( 1 ).Cells(RowNdx, ColNdx).Value = "" Then
                CellValue = Chr( 34 ) & Chr( 34 )
            Else
                CellValue = Sheets( 1 ).Cells(RowNdx, ColNdx).Value
            End If
            WholeLine = WholeLine & CellValue & Sep
        Next ColNdx
        WholeLine = Left(WholeLine, Len(WholeLine) - Len(Sep))
        Print #FNum, WholeLine
'''''''''''''''''''''''''''''''''''''''''''''''
      ks=ks+ 1 
if ks>kstrok then
      exit for
endif
''''''''''''''''''''''''''''''''''''''''''''''''
    Next RowNdx
    
EndMacro:
    On Error GoTo  0 
    Application.ScreenUpdating = True
    Close #FNum

End Sub