procedure TForm1.Button1Click(Sender: TObject);
const k=$27;// код кавычки
Var
     Input,OutPut:TextFile;
     S,L:String;
begin
     AssignFile(Input,Edit1.Text{C:\ololo.txt});
     ReSet(Input);
     AssignFile(OutPut,Edit2.Text{D:\ololo.txt});
     ReWrite(OutPut);
     while not eof(Input) do
     begin
        ReadLn(Input,s);
        L:=char(k)+S+char(k);
        WriteLn(OutPut,L);
     end;
     CloseFile(Input);
     CloseFile(OutPut);
end;