readLines

filenames <- list.files(pattern="^.*\\.txt$")

rec <- list()
l <- 1

for(i in 1:length(filenames))
  {
  records <- filenames[i]
  a <- readLines(records)
  head <- unlist(strsplit(a[1], "\t"))
  for(j in 2:length(a))
    {
    line <- unlist(strsplit(a[j], "\t"))
    rec[["noOfCols"]][l] <- length(line)
    for(k in 1:length(head))
      {
      rec[[head[k]]][l] <- line[k]
      }
    l <- l+1
    }
  }