I completely agree that we don't have enough information here. At a guess I would add, read infile, if record then set record variable as that and retain it, other wise read first 3 chars to one variable and the rest to another, then transpose up e.g:
data inter;
length record 8 v $10 res $2000;
retain record;
infile "abc.txt";
input;
if index(_infile_,"Record")>0 then record=input(scan(_infile_,2,":"),best.);
else do;
v=substr(_infile_,1,3);
res=scan(_infile_,2,":");
end;
run;
/* Assumes data is sorted!! */
proc transpose data=inter out=want;
by record;
var res;
id v;
idlabel v;
run;
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