您可以使用Microsoft.VisualBasic.FileIO中的TextFieldParser类。该类有助于读取结构化文本文件，
参考以下代码以供参考：

Imports Microsoft.VisualBasic.FileIO
Imports System.IO

Module Module1
    Sub Main()
        Dim filePath As String = "path\to\your\file.csv"
        ParseCsvFile(filePath)
    End Sub

    Sub ParseCsvFile(filePath As String)
        Try
            Using parser As New TextFieldParser(filePath)
                parser.TextFieldType = FieldType.Delimited
                parser.SetDelimiters(",")

                ' Skip the header
                parser.ReadLine()

                While Not parser.EndOfData
                    Dim fields As String() = parser.ReadFields()

                    If fields.Length >= 3 Then
                        Dim id As String = fields(0)
                        Dim name As String = fields(1)
                        Dim description As String = fields(2)

                        ' Now you can use id, name, and description as needed
                        Console.WriteLine($"ID: {id}, Name: {name}, Description: {description}")
                    End If
                End While
            End Using
        Catch ex As Exception
            Console.WriteLine($"Error: {ex.Message}")
        End Try
    End Sub
End Module

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考虑到第一行是一个header，并且ID和Element都不能包含逗号，您可以使用蛮力：

Dim DataLine As Boolean
  Dim FileSpec = "F:\temp\csvtest.txt"
  Dim lines = My.Computer.FileSystem.ReadAllText(FileSpec).Split(CChar(vbCr))
  For Each L In lines
     If DataLine Then     'skip header
        Dim a = L.Trim.Split(","c)
        Dim ID = a(0), Element = a(1), Description = a(2)
        For i = 3 To a.Length - 1
           Description &= "," & a(i)        'replace the missing comma
        Next
        'finally, do something with the values
        Dim t = ID & "/" & Element & "/" & Description
     Else
        DataLine = True
     End If
  Next

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