>Thanks Sergey but what about converting to xls directly
Excel will open a CSV file, if you double-click it in Windows Explorer. If you need to automate this, presumably you can open the file via automation, and then use the "Save As" command to save as Excel.
Difference in opinions hath cost many millions of lives: for instance, whether flesh be bread, or bread be flesh; whether whistling be a vice or a virtue; whether it be better to kiss a post, or throw it into the fire... (from Gulliver's Travels)