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C# Text Reader and Writer
string t = File.ReadAllText(path);

        t = t.Replace('=', ' ');
        t = t.Replace("rnrn", ",");
        t = t.Replace("rn", ",");
        t = t.Replace("n", ",");
        t = t.Replace("  ", " ");

using (TextReader textReader = ...)
using (TextWriter textWriter = ...)
{
    string line;

    while ((line = textReader.ReadLine()) != null)
    {
        // split into columns here
        string[] columns = ...;

        foreach (string column in columns)
        {
            textWriter.WriteLine(column);
        }
    }
}

string data = File.ReadAllText( path );
string[] lines = data.Split('t'); //I assume that "columns" mean tab seperated
File.WriteAllLines( path2, lines );

File.WriteAllLines( destinationPath, File.ReadAllText( sourcePath ).Split('t') );