ArdentMan

很麻烦的说：

@Echo Off
For /F "tokens=1* delims=:" %%i In ('Findstr /n .* b.txt') Do Set "_%%i=%%j"
(For /F "delims=" %%i In ('Findstr /n .* a.txt') Do (
  Set "Str=%%i"& Set /A Count+=1
  SetLocal EnableDelayedExpansion
  For %%j In (!Count!) Do Echo,!Str:*:=! !_%%j!
  EndLocal
))>c.txt
Start c.txtCOPY

ArdentMan

@Echo Off
Set /A Count=-1
:Lp
Set /A Count+=1
Set "Sk=skip=%Count% "
If %Count% EQU 0 Set "Sk="
For /F "%Sk%delims=" %%i In (a.txt) Do Set /P=%%i <Nul&Goto Next
Pause>Nul&Exit
:Next
For /F "%Sk%delims=" %%i In (b.txt) Do Set /P=%%i<Nul&Echo,&Goto LpCOPY