Converting A File Into Multiple Tables

This file format has multiple levels (X12).
One level could have one or more instances of the
next level contained within it. Kind of like XML,
except that some sections have no end tags, and the
ones that do have end tags actually have a _different_
tag for the end. (ISA ...IEA or GS ... GE)

It's easy enough to read a line at a time, see what
type it is, and insert its parts into the appropriate
table. Keeping track of the keys of the parent level
for relationships.

But I'm wandering whether there's some (not impossibly
complex) more efficient method with SQL and/or DTS.

--
Wes Groleau

If you put garbage in a computer nothing comes out but garbage.
But this garbage, having passed through a very expensive machine,
is somehow ennobled and none dare criticize it.