can i make a tree from paths in a text file?

[CuteCute]

APMS Users
I am here with a ?Question?

I have a text file that contents :
C:\Music\yani.wma
C:\Music\helen.wma
C:\Music\simba90.wma
C:\film\
C:\data\App\Utill\

and etc

can i make a tree from paths in a text file?