This is a rough idea of what converting it to using an additional sub would look like in relation to your code. Pretty sure there are better ways but this is written to resemble your code. For example, an improvement would be to implement as a class that had a convert method rathering than passing references around.
You would also, presumably, want to implement a clean up routine to delete the csvs?
Option Explicit
Public Sub test()
Dim objFSO As Object, objFile As Object, folder As Object
Set objFSO = CreateObject("Scripting.FileSystemObject")
Set folder = objFSO.GetFolder("C:\Users\User\Desktop\TestFolder")
For Each objFile In folder.Files
If objFSO.GetExtensionName(objFile) = "csv" Then
CreateTextFile objFile, objFSO
End If
Next
End Sub
Public Sub CreateTextFile(ByVal objFile As Object, ByVal objFSO As Object)
Dim objOut As Object, arrData As String, path As String
path = objFile.path
Set objFile = objFSO.OpenTextFile(objFile)
Set objOut = objFSO.CreateTextFile(Left$(path, InStr(path, ".csv") - 1) & ".txt")
arrData = objFile.ReadAll
objOut.Write Replace(arrData, ",", vbTab)
objFile.Close
objOut.Close
End Sub