Option Explicit
Sub test()
Dim thispath As String, mytxt As String, n&, s, tm, br(), i&
thispath = ThisWorkbook.Path & "\"
mytxt = Dir(thispath & "*.txt")
Open thispath & mytxt For Input As #1
Do Until EOF(1)
n = n + 1
Line Input #1, s
tm = Split(s, ",")
If n = 1 Then ReDim br(1 To 65536, UBound(tm))
For i = 1 To UBound(tm)
br(n, i) = tm(i)
Next i
br(n, 0) = "'" & tm(0)
Loop
Close #1
Sheet2.[a1].Resize(n, i) = br
End Sub