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

Fyi, line breaks in cells, which are the most common case, are exported as an LF character whereas rows are separated by CRLF. (This of course might not apply to all versions of excel.)

In reply to Re^2: Converting CSV to tab-delimited by ambrus
in thread Converting CSV to tab-delimited by PhilHibbs

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