Okay, Jim. One last try here before I head out for the weekend.

I ran the code. It creates the output file, but nothing is in it. I've pasted the code one more time here.

Code:
Private Sub Command1_Click()
    
    Dim TextLine$, Filename$
    Dim FileHandle As Integer
    
    Dim aArrays() As tElements, aDataIn() As String, i As Long
    Dim j As Long, sOut As String
            
    Filename$ = "C:\data.txt"
    Open "C:\output.txt" For Output As #2
    
    If Dir(Filename$) = "" Then Exit Sub
    
    FileHandle = FreeFile
    
    Open Filename$ For Input As #FileHandle
    
    ReDim aArrays(0)
    ReDim aArrays(0).Elements(0)
    
    Do While Not EOF(FileHandle)
        Line Input #FileHandle, TextLine$
        
        Do While InStr(TextLine$, "  ") > 0 'remove the double spaces, make them equally one space per element
          TextLine$ = Replace$(TextLine$, "  ", " ")
        Loop

        aDataIn = Split(TextLine$, " ")
            
         If UBound(aArrays) < UBound(aDataIn) Then
             For i = UBound(aArrays) To UBound(aDataIn)
                 ReDim Preserve aArrays(i)
                 ReDim Preserve aArrays(i).Elements(0)
             Next i
        End If
        
        For i = 0 To UBound(aDataIn)
            ReDim Preserve aArrays(i).Elements(UBound(aArrays(i).Elements) + 1)
            aArrays(i).Elements(UBound(aArrays(i).Elements)) = aDataIn(i)
        Next i
        
        For i = LBound(aArrays(0).Elements) To UBound(aArrays(0).Elements)
            For j = LBound(aArrays) To UBound(aArrays) - 1
            Print #2, aArrays(j).Elements(i),       'store the values as aligned text.
            Next j
        Next i
        
  Loop
        
    Close #FileHandle
        
End Sub
By the way, I really appreciate your help with this. I'm slowly learning how to use VB. Thanks a lot!