Creating Output Files with ODS for Use by Excel - Exchanging Data Between SAS and Microsoft Excel - page 122

Figure 8.15 and Figure 8.16 appear exactly the same when opened with Notepad. However, when opened
with Excel the files appear different. This is shown in Figure 8.17a and 8.17b below.
Figure 8.17a: The CSVALL_Shoes.csv File Opened with Excel.
When a text file with the name that ends in CSV is written with tabs as delimiters and opened with Excel,
any commas embedded in the file can cause problems. This is because the Excel workbook expects
commas to separate fields when the file name ends in “.CSV”.
Figure 8.17b: The CSVALL_Shoes.tab File Opened with Excel.