@echo off
setlocal enabledelayedexpansion

set basePath=X:\COMPARE WITH TIDAL TAPE 1 NAS DATA

rem Iterate through the list
for /f "tokens=1,2 delims=|" %%a in (directories.txt) do (
    echo Renaming directory "%%a" to "%%b"
    ren "%basePath%\%%a" %%b
    timeout /t 1 /nobreak >nul
)

endlocal