Dim str As String = "aaa" & vbcrlf & "bbb" & vbcrlf & "ccc" Dim dt1 As DataTable = DataTables("表A") Dim dt2 As DataTable = DataTables("表B") For Each s As String In str.replace(chr(10), "").split(chr(13)) Dim ndr As DataRow = dt1.addnew ndr("第一列") = s Dim fdr As DataRow = dt2.Find("第一列 = '" & s & "'") If fdr IsNot Nothing Then ndr("第二列") = fdr("第二列") ndr("第三列") = True End If Next