[Страдалецъ]

Так попробуйте:

Код:

Var
  Cells: TStringList;
  T: TextFile;
  S: String;
  C,R: Integer;
begin
 Cells := TStringList.Create;
 AssignFile(T, 'UserData.txt');
 Reset(T);
 R := 0;
 while not Eof(T)
 do begin
    ReadLn(T, S);
    Cells.Text := StringReplace(S,#32,#13#10,[rfReplaceAll]);
    for C := 0 to Cells.Count - 1
    do StringGrid1.Cells[R,C] := Cells.Strings[C];
    Inc(R);
    end;
 CloseFile(T);
end.