A CSV (Comma Separated Values) file is a plain text file that stores tabular data (numbers and text) in a simple, structured format. Each line of the file represents a row in the table, and the values within each row are separated by commas. While the name suggests commas are the only delimiter, other delimiters like semicolons, tabs, or spaces are also commonly used, especially in regions where commas are used as decimal separators. CSV files are widely used for data exchange between different applications and systems because of their simplicity and platform independence. They are easily created and read by spreadsheet programs, database applications, and programming languages. The lack of formatting and complex data structures makes them efficient for storing and transferring large datasets. However, this simplicity also means that CSV files do not support features like multiple worksheets, formulas, or formatting, which are available in more complex spreadsheet formats. The first row often contains column headers, providing a description of the data in each column, but this is not a strict requirement. CSV files are a fundamental tool for data management and analysis.