i have text file about 37,418 kb i want split this into 25 equal worksheets in the same workbook

So far as Excel is concerned, the file size is irrelevant. What matters is the number of lines. Unless the number of lines exceeds 1,048,576, there is no need to split it across multiple sheets; indeed it is generally better not to split the data - splitting makes it harder to process later.

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Cheers,
Paul Edstein
[Fmr MS MVP - Word]