<?php
                $file = fopen("test.txt","r"); // pobranie pliku o nazwie test.txt
                $linecount = 0;
                while(! feof($file))
                {
                $linecount++;

                if ($linecount == 1)
                continue;
                if($linecount == 200)
                break;

                echo "<tr>";
                $line = fgets($file);
                $cols = explode('|', trim($line, '|'));
                $last_item = array_pop($cols);
                $first_item = array_shift($cols);
                foreach($cols as $col)
                echo "<td>$col</td>";
                echo "</tr>";
                }
                fclose($file);
            ?>