Attention! If you open a file with the "text"-modifier (e.g. 'rt') and the file contains \r\n as line-endings, ftell() returns the position as if there were only \n as line-endings.
If the first line only contains 1 char followed by \r\n, the start of the second line should be position 3. (1char + \r + \n = 3 bytes) But ftell() will return 2 - ignoring one byte. If you call ftell() in line 3, the value will differ from the real value by 2 bytes. The error gets greater with every line.
(Watched this behavior in PHP 5.0.4 for Windows.)
BUT: fseek() works as expected - using the true byte values.