Dim hoge(,) As String
For i As Integer = 0 To データ数 - 1
データ = (i+1)行目のデータ
Dim hogehoge() As String = データ.Split(Chr(Keys.Tab))
For j As Integer = 0 To hogehoge.Split(Chr(Keys.Tab)).Length - 1
ReDim Preserve hoge(i, j) =　hogehoge(j)
Next
Next