Source : Free On-Line Dictionary of Computing

comma separated values
     
         (CSV) A {file format} used as a portable
        representation of a {database}.  Each line is one entry or
        record and the fields in a record are separated by {comma}s.
        Commas may be followed by arbitrary space and/or tab
        characters which are ignored.  If field includes a comma, the
        whole field must be surrounded with {double quote}s.
     
        (1995-05-06)