Option Explicit

Private Declare Function SendMessage Lib "user32" Alias _
      "SendMessageA" (ByVal hwnd As Long, ByVal wMsg As Long, _
      ByVal wParam As Long, lParam As Any) As Long

Const LB_SETTABSTOPS = &H192
Const OGrenze = 4

Dim Tabulator(1 To OGrenze) As Long
Dim Text1 As String, Text2 As String

Private Sub Form_Load()
  Tabulator(1) = 50
  Tabulator(2) = 100
  Tabulator(3) = 150
  Tabulator(4) = 200

  Combo1.AddItem "2 Spalten"
  Combo1.AddItem "3 Spalten"
  Combo1.AddItem "4 Spalten"
  Combo1.AddItem "5 Spalten"
  Combo1.ListIndex = 0
End Sub

Private Sub Combo1_Click()
  Dim x As Integer
  Dim pos As Integer
  Dim stelle As Integer

  List1.Clear
  SendMessage List1.hwnd, LB_SETTABSTOPS, OGrenze, Tabulator(1)

  Text1 = "Uwe" & vbTab & "Wilhelm" & vbTab & "Karl-Heinz" & _
          vbTab & "Michael" & vbTab & "Ute" & vbTab

  For x = 1 To Len(Text1)
    pos = InStr(pos + 1, Text1, vbTab, vbTextCompare)
    If stelle = Combo1.ListIndex + 1 Then
      Text1 = Left$(Text1, pos - 1)
      stelle = 0
      pos = 0
      Exit For
    End If
    stelle = stelle + 1
  Next

  For x = 1 To 6 Step 2
    List1.AddItem Text1
  Next
End Sub