See if this helps: (Found in Excel Help "Import and Export Text Files"
You can convert a text file created from another program to a Microsoft
Excel file by using the Open command (on the File menu) in Excel. When you
open a file, Excel converts the file automatically.
You can also import a text file with the Import Data command (Get External
Data submenu on the Data menu). When you import a text file, Excel displays
the Text Import Wizard, which provides additional flexibility and options for
deciding how to import the text file, and then converts the file. For more
information, see the Help topic, Import a text file.