I am on leave right now, but still want to keep you posted with my progress.

Tackled most of the problems using SQL (T-SQL) only. Processing speed is adequate for what is needed. It's about 80 K a second. I know this is not incredable fast, but for the moment it is sufficient.

I did try a lot of different scenario's, the following did work the best (Up to now).

1. Storing intermediate results does speed up the process considerable.

2. Splitting on the delimiters where you do NOT take account of the textqualifiers.

3. Reparing the splits when they are between textqualifiers.

This worked better than first excluding the delimiters which where between textqualifiers. Excluding them takes more time than repairing the splits.

Thanks all for your time and attention.

Using SQL works for me, enough speed (although not blazing) and this gives me full control over the process. Previous experience with (experienced) developers which used dot net technologies did give slower results, loads of problems and no total control over the coding.

Ben