Почти как здесь:
http://forum.oszone.net/post-2304237-44.html.
Код:
@echo off
for /f %%i in ('find /c /v ""^<"YOUR.TXT"') do set n=%%i
(
for /l %%i in (1 1 %n%) do (
set string=
set /p string=
if %%i==57 (
set /p="<td></td>"<nul
echo.
) else (
if defined string (
call set /p="%%string%%"<nul
if %%i==%n% (
goto:eof
)
)
echo.
)
)
)<"YOUR.TXT">"YOUR_NEW.TXT"