PHP string manipulation

Read the file line by line, split each line on the tab car, and then put it into the DB using suitable SQL for your DB platform.

Which part are you having trouble with?

$data = file_get_contents ($file); // Assuming $file holds path to file
if ($data) {
    $lines = explode("\n\n", $data);
    foreach ($lines as $line) {
        list ($phone, $message) = explode("\t", $line, 2);
        // do whatever you need with it
    }
}

Use the explode function with a tab (\t) delimiter on each line.

You could use Regular Expressions to break up the strings and then input them into the database using SQL.

^([0-9]{10})(.*)

would bring back the Phone Number as the first captured group, and the remaining text as the second captured group.

Assuming the file isn't huge, you can just read the lines into an array with file() and iterate over them like so:

$lines = file($filename);

foreach($lines as $line) {
  $line_arr = explode("\t", $line, 2);

  if(!empty($line_arr)) {
    // $line_arr[0] will be the phone number and
    // $line_arr[1] will be the text; insert them into your database
    // however you please.
  }
}

I think you'd be better off using the strpos function, in case there are tabs in the text part.

$lines = file( $filename );

foreach ( $lines as $line )
{
    $tab = strpos( $line, "\t" );
    $num = substr( $line, 0, $tab );
    $text = substr( $line, $tab );
}

Replace the file function and foreach with fopen and fgets (see example) if the file is particularly large.