안녕하세요.
몇분에 의견덕에 여기까지 왔습니다^^
혹시나 필요하신분들께 도움이 되었으면 합니다.

package exam.Read;

 

import java.io.DataInputStream;
import java.io.FileInputStream;
import java.io.FileNotFoundException;
import java.io.FileOutputStream;
import java.io.IOException;
import java.util.ArrayList;

 


import android.app.Activity;
import android.os.Bundle;
import android.widget.ArrayAdapter;
import android.widget.Spinner;
import android.widget.TextView;

 

public class Read extends Activity {
    /** Called when the activity is first created. */
    @Override
    public void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.main);
       
        ArrayList list = new ArrayList();
       
  //파일 읽기
  String strFileName = "HYUNDAI.ini";
  StringBuffer strBuffer = new StringBuffer();
  try {
   FileInputStream fis = openFileInput(strFileName.toString());
   
   DataInputStream dataIO = new DataInputStream(fis);
   
   String strLine = null;
   
   while( (strLine = dataIO.readLine()) != null)
    //strBuffer.append(strLine + "\n");
    list.add(strLine);
   dataIO.close();
   fis.close();
   
  }
  
  
  
  
  
  catch (FileNotFoundException e) {
   // TODO Auto-generated catch block
   e.printStackTrace();
  } catch (IOException e) {
   // TODO Auto-generated catch block
   e.printStackTrace();
  }
  
  
  Spinner s = (Spinner) findViewById(R.id.Spinner01);
     // ArrayAdapter adapter1 = ArrayAdapter.createFromResource(
     //         this, R.array.planet, android.R.layout.simple_spinner_item);
     //             adapter1.setDropDownViewResource(
     //            android.R.layout.simple_spinner_dropdown_item);
  
   //ArrayList list;
  
  
  ArrayAdapter adapter1 = new ArrayAdapter(this,android.R.layout.simple_list_item_multiple_choice, list);
  //adapter1 = new ArrayAdapter(this, android.R.layout.simple_spinner_item, list);

  adapter1.setDropDownViewResource(android.R.layout.simple_spinner_dropdown_item);
     s.setAdapter(adapter1);
  
     ArrayAdapter aa = new ArrayAdapter(this,
          android.R.layout.simple_list_item_multiple_choice, list);
      }
}
위에소스
현재 상태로는 텍스트파일 자체내용 전부를 불러서 스피너 하나에 불러오기 됩니다.

 Untitled-4d copy.jpg
여기서 텍스트파일 내용---->HYUNDAI = NF, GE, EQ 입니다.

제가원하는건 스피너에 세줄이 생기면서,
NF
GE
EQ
가 되게 하는건데요.

이부분 답변 부탁드리구요.

=========================================================================================================

두번째로
package exam.ReadSdcard;


import java.io.BufferedReader;
import java.io.FileInputStream;
import java.io.FileNotFoundException;
import java.io.FileReader;
import java.io.IOException;
import java.util.ArrayList;
import java.util.StringTokenizer;


import android.app.Activity;
import android.os.Bundle;
import android.widget.ArrayAdapter;
import android.widget.Spinner;
import android.widget.TextView;

public class ReadSdcard extends Activity {
 FileReader reader = null;
 BufferedReader bufferReader = null;
 
 String filepath = "/sdcard/HYUNDAI.ini";
 String data="";
 String real="";
 StringTokenizer token = null;
 String[] datapart = null;

 FileInputStream fis = null;
 
 public void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.main);
       
        dataread();
       
       
    }

    public void dataread(){
     try {
      reader = new FileReader(filepath);
   bufferReader = new BufferedReader(reader);

   while( (data=bufferReader.readLine()) != null){
    //System.out.println(data);
    token = new StringTokenizer(data,"$");
    //System.out.println(token.countTokens());
    String[] datapart = new String[token.countTokens()];
    int count = token.countTokens();
    if(token != null){
     for(int i=0 ; i<count ; i++){
   
      datapart[i] = (String)token.nextToken();
    
      System.out.println("i:" + i + " data : "+datapart[i]);
     }
    }
   }
  } catch (FileNotFoundException e) {
   // TODO Auto-generated catch block
   e.printStackTrace();
  } catch (IOException e) {
   // TODO Auto-generated catch block
   e.printStackTrace();
  }
 
  ////////////////////////////////////////////////////////////////////////////////////////////////////////////////
 
 
  Spinner s = (Spinner) findViewById(R.id.Spinner01);
 
 
   ArrayList list = new ArrayList();
   
   
 ArrayAdapter adapter1 = new ArrayAdapter(this,
       android.R.layout.simple_list_item_multiple_choice, list);
 

 adapter1.setDropDownViewResource(
       android.R.layout.simple_spinner_dropdown_item);
  s.setAdapter(adapter1);
 
 
 
 
  ///////////////////////////////////////////////////////////////////////////////////////////////////////////////////
 
    }
   
}
제 생각으로 빨간색 list를 재설정 해야할듯 합니다;;;;;

 가상 SDCARD에서 텍스트파일 불러오기 입니다.
에뮬까지 실행이 되구요.
결과가 좀 엽기?적 입니다. (아무런 글짜도 안나옴)

스피너 클릭했을시 이리 되네요;;;

이부분도 답변 부탁드립니다. 
Untitled-4 copy.jpg