CSV (Comma Separated Values) files are the best way for storing data in tabular form. The CSV files are mostly used for data import and export and at the time of backing up huge records of data.
CSV files store tabular data with each line of a csv file corresponding to one row of the table while the columns are separated by commas that makes it easy to get back the table out of the CSV file.
So if you have a CSV file that is quite huge in size or there is some other restriction with the size of the file then you should use this tool called CSV Splitter.
The application requires the Microsoft .net Framework 1.1 and does not affect the original file.[via Technospot]