procedure TForm1.btn1Click(Sender: TObject);
  var sFile,sLine: TStrings;
      r,c:Integer;
begin
  sFile := TStringList.Create;
  sFile.LoadFromFile(‘d:\1.txt‘);
  sLine := TStringList.Create;

  for r:=0 to sFile.Count-1 do begin
  sLine.CommaText := sFile[r];
    for c:=0 to sLine.Count-1 do begin
       mmo1.Lines.Add(sLine[c]);
    end;
  end;
  sLine.Free;
  sFile.Free

end;