Tab delimited and Comma delimited files once were the standard in representing data outside of a relational database. With the inception of XML, developers can now represent their data in a much richer and more descriptive environment without the overhead or cost of relational databases. Converting legacy delimited files into an XML format allows developers to take advantage of many of the new technologies that have been created around XML. This article will demonstrate the conversion of a delimited file into a DataSet or an XML file.