And you're sure that M$ doesn't export embedded new-lines, carriage-returns or other binary or special characters?

There is a very good reason for Text::CSV (and the undelying Text::CSV_XS and Text::CSV_PP) modules to be around, and installing isn't that hard.

cpan Text::CSV

use strict;
use warnings;
my $if = shift;
my ($of = $if) =~ s/\.csv$/.tab/ or die "usage: csv2tab file.csv";
open my $fh_i, "<", $if or die "$if: $!";
open my $fh_o, ">", $of or die "$of: $!";
my $csv = Text::CSV->new ({ binary => 1 });
my $tsv = Text::CSV->new ({ binary => 1, sep_char => "\t" });
while (my $row = $csv->getline ($fh_i)) {
    $tsv->print ($fh_o, $row);
    }
close $fh_i or die "$if: $!";
close $fh_o or die "$of: $!"
[download]

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