cvs files
How to convert a TextEdit list of data to a cvs file into Numbers
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You don't need to convert anything. A comma separate vars file is just text with the variables (columns) separated by commas. Just add a .csv (not cvs) extension to the text file.
TextEdit will default to adding .txt to the file unless you disable that in the Preferences.
You should then be able to open the file in Numbers.
If any fields contain commas, then you need to enclose that entire field with double quotes (not curly quotes).