>Thanks for your help guys, basically they gave me the option to choose. I'm thinking fixed length text file would be ideal but just wanted to know what other people thought.
Fixed length (SDF) is a good choice. On some occasions I've found that delimited formats cause problems e.g. sometimes character strings are quoted, sometimes not, then there's the handling of quotes within quoted strings, or delimiters within strings etc.
Besides issues that others have mentioned Excel can be limited to (I think) either 16K or 64K rows, depending on version, which could be a problem with lots of data. As the saying goes, EINAFD < g >
Regards. Al
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