You could use file, but then you'd have to run through the array one with the file command when it get's filled), oncle to split each element to make a multidimetional array and then hoevermany times you use the array. It would be more efficient to open a file handle, use fgets() to get each line then explode("\t",$string) to split them on the tab. It'll look something like this.
<?php
$fh=fopen($file,'r');
for($i=0;$buffer=fgets($file);$i++) {
$buff_parts=explode("\t",$buffer);
$output[$i]['URL']=$buff_parts[0];
$output[$i]['state']=$buff_parts[1];
}
print_r($output);
?>
HTH
Bubble