Hi Anbu23

input

Ref: 12345678^M
Value Date: 28-MAY-2006^M
Debit A/c: 54321235 - abcdef^M
Customer : 100210547 - abcdef^M
Debit Amount: 9999999999.00 USD^M
Description: wire to Wxxxxxx^M
^M
Exchange Rate: 1.00000^M
etc etc

should turn into

Ref: 12345678^M
Value Date: 28-MAY-2006^M
Debit A/c: 54321235 - abcdef^M
Customer : 100210547 - abcdef^M
Debit Amount: 9999999999.00^M
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx USD^M
Description: wire to Wxxxxxx^M
^M
Exchange Rate: 1.00000^M
etc etc

cutting & pasting has offset the display above,
but my earlier line 5 position 31 is accurate.
Please also note that there are lots of records in each file,
and all have to be reformatted.
Many thanks again
I do appreciate your support.