gistfile1.php

<?php

$filename = 'data.txt';
$delimiter = "\t";

$file = new SplFileObject($filename, 'r');
$file->setFlags(SplFileObject::READ_CSV);
$file->setCsvControl($delimiter);


$data = array();
foreach ($file as $row) {
    list($key, $value) = $row;
    $data[$key] = $value;
}

print_r($data);