James Edward Gray II wrote:
> On Nov 29, 2006, at 10:53 AM, Nick Sieger wrote:
>
> > Not ruby, but why not use "split -l 40000"?
>
> Because the sample code is also moving the headers to the new files.
>
> James Edward Gray II

Also since he's feeding Excel this is most likely on Windows rather
than *NIX

Cheers
Chris