Here's an example of a tab delimited file ... Replace the chr(9) with ','
if you want a comma delimited file ...
set linesize 120
set header off
set pagesize 0
set feedback off
set trimspool on
spool c:\test.txt
select username||chr(9)||sid||chr(9)||serial#||chr(9)||
pr ogram from v$session;
spool off
HTH
Gregg