txt -> xml

Hi all,
I am currently looking for some nice tool which would allow to convert flat
file to xml. Does anyone know about some nice solution.
At the begining I would prefer some charge-free, but if there is non
commercial is good to. The best would be some tool which behave as an
SAX or DOM parser so I could use it to feed the XSLT engine, but it should
posses the capability to specify rules how the txt file should be
interpreted.

Does anyone know how the radix AnyToXML and AnyToAny works, any experiences
with it?

br,

Jakub


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