Из Xls в Txt

...
uses
  ..., IniFiles;
...
var
  ...
  XLSFileName, INIFileName: String;
...
procedure TForm1.Button1Click(Sender: TObject);
var
  n: OleVariant;
  ini: TIniFile;
  I: Integer;
  A, B, C: String;
begin
  n := XLSFileName;
  ExcelApplication1.Connect;
  ExcelWorkbook1.ConnectTo(ExcelApplication1.Workbooks.Add(n, 0));
  ini := TIniFile.Create(INIFileName);
  try
    I := 1;
    repeat
      A := ExcelApplication1.Cells.Item[I,1].Value;
      B := ExcelApplication1.Cells.Item[I,2].Value;
      C := ExcelApplication1.Cells.Item[I,3].Value;
      if (A <> '') and (B <> '') then ini.WriteString(A, B, C);
      Inc(I);
    until A = '';
  finally
    ini.Free;
  end;
  ExcelWorkbook1.Close;
  ExcelApplication1.Disconnect;
end;