Thank you for your question. You can follow the code bellow.
Excel.Workbook wb =
ThisApplication.Workbooks.OpenText("C:\\Test.txt",
Type.Missing, 3, Excel.XlTextParsingType.xlDelimited,
Excel.XlTextQualifier.xlTextQualifierDoubleQuote,
Type.Missing, Type.Missing, Type.Missing, True,
Type.Missing, Type.Missing, Type.Missing,
Type.Missing, Type.Missing, Type.Missing,
Type.Missing, Type.Missing, Type.Missing);
Helpful Link:
http://msdn.microsoft.com/en-us/library/aa168292(office.11).aspx[
^]
http://support.microsoft.com/kb/301982[
^]
Thanks,
Mamun