Dim data As String
Dim firstline As Boolean = True
Dim sr As StreamReader = New StreamReader("c:\data.txt")
Dim sw As StreamWriter = New StreamWriter("c:\data2.txt")
Do Until sr.EndOfStream
data = sr.ReadLine()
If firstline Then
firstline = False
Else
sw.WriteLine(data)
End If
Loop
sw.Flush()
sw.Close()
sr.Close()