You can insert or generate the data for the CSV file in Microsoft Office Excel 2007 and then save the file in CSV format. CSV files outputted by Excel 2007 can be used in any program that can read ...

To create one, you convert Excel to CSV (comma delimited) format, so you start by populating your spreadsheet in the way you ordinarily would.

If you want to convert Google Earth KML files to Excel (XLS, XLSX) or CSV format, you can use these free converter software and online tools.