Fixed Length Nightmare

To anyone that can help...

I am trying to develop a database that will contain roughly 50,000 products. Almost all the products are already contained in a flat text file of which I know the format. The tricky part is the record arrangement. Each product contains 1 master record followed by an unknown number of price plans for that product. I want to import the products and price plans into separate tables, which will run on SQL Server. I'm asking for advice of what would be the best way to go about doing this. I looked into using DTS but it only assumes each record in the file is the same.. I am currently using Visual Studio 2003 and was hoping to write an application in VB.NET to accomplish this.... Maybe even a SQL script because the price plans will change each quarter.

ANY ideas/ Advice would be GREATLY Appreciated...

Mike

Please Provide a Sample from the file (at least a few records)

I attached a sample of the file because it wont make sense with word wrap...

Thanks...