var
  aSL1, aSL2: TStringList;
  I, J: Integer;
begin
  aSL1 := TStringList.Create;
  aSL2 := TStringList.Create;
  try
    aSL1.LoadFromFile('C:\Test.txt');
    for I := 0 to aSL1.Count - 1 do
    begin
      //經剛測試結果，不須將Tab換成逗點，直接用Tab一樣可切割字串
       //aSL1.Strings[I] := StringReplace(aSL1.Strings[I], #9, ',', [rfReplaceAll]);//將Tab換成逗點(',')
      aSL2.CommaText := aSL1.Strings[I];
      for J := 0 to aSL2.Count - 1 do
      begin
        //在此處已取得每一行，每一段的值，將值給DataSet即可
         //ex：
         //Query1.Fields[J].Value = aSL2.Strings[J];
      end;       
    end;
  finally
    FreeAndNil(aSL1);
    FreeAndNil(aSL2);
  end;
end;