Microsoft Excel has an import wizard, but if you structure the text correctly, you can bypass the wizard altogether.

How to Open Multiple CSV Files in One Excel Spreadsheet. The CSV file extension appears on text documents that contain comma-separated values.

An option in Excel allows users to import all the texts into the spreadsheet (convert text file into Excel ) so that users can do the job quickly.

Double-click "dirlist.txt" to open it. Click "Finish" in the Text Import Wizard window to use the default options and import the directory list into Excel.