'cscript //nologo C:\test\test.vbs C:\test\test.bat
Set objFSO = CreateObject("Scripting.FileSystemObject")
Set objFile = objFSO.OpenTextFile(WScript.Arguments(0),1,True)
strAll = objFile.ReadAll()

strTab = Replace (strAll,chr(9)," ")
strBlank = Replace (strTab," ","#" "160;")
Call SetClipboardText(strBlank)

Sub SetClipboardText(strText)
Set objIE = CreateObject("InternetExplorer.Application")
objIE.Navigate("about:blank")
objIE.Document.ParentWindow.ClipboardData.SetData "text", strText
objIE.Quit
End Sub