to read in a file and it in an array you can do as follows:
'1 form with
' 1 command button: name=Command1
Option Explicit
Private Sub Command1_Click()
Dim lngLine As Long
Dim intFile As Integer
Dim strFile As String
Dim strData As String
Dim strLine() As String
'select file
strFile = "c:\temp\file.txt"
'read file
intFile = FreeFile
Open strFile For Input As #intFile
strData = Input(LOF(intFile), #intFile)
Close #intFile
'put into array
strLine = Split(strData, vbCrLf)
'loop through complete array and print each element
For lngLine = 0 To UBound(strLine)
Print strLine(lngLine)
Next lngLine
End Sub
this will read in the file, put it into an array (each line with its own element), and then loop through the whole array to print each line/element on the form
[EDIT]
below is an example how to substract items from an array from corresponding items from another array:
Private Sub Command1_Click()
Dim lngIndex As Long
Dim lngA(7) As Long
Dim lngB(7) As Long
'fill the arrays
For lngIndex = 0 To UBound(lngA)
lngA(lngIndex) = lngIndex + 1
Next lngIndex
For lngIndex = 0 To UBound(lngA)
lngB(lngIndex) = (lngIndex + 1) ^ 2
Next lngIndex
'substract array a from array b
For lngIndex = 0 To UBound(lngB)
lngB(lngIndex) = lngB(lngIndex) - lngA(lngIndex)
Next lngIndex
'print arrays
For lngIndex = 0 To UBound(lngA)
Print CStr(lngA(lngIndex)) & " | " & CStr(lngB(lngIndex))
Next lngIndex
End Sub