<?php

$handle = @fopen("data.txt", "r");

if ($handle)
{
  while (!feof($handle))
  {
    $buffer = fgets($handle, 4096);
    // this will search for 5 spaces and replace with 1, then 4, then 3, then 2
    // then only one will be left.  Replace that one space with a comma
    // then output with nl2br so you can see the line breaks

    print nl2br(str_replace(" ", ",",ereg_replace( '  ', ' ',ereg_replace( '   ', ' ', ereg_replace( '    ', ' ', ereg_replace( '     ',' ',$buffer ))))));
  }
}

fclose($handle);
?>

file spaces to commas

csv

PHP