A .csv file is just a text file with the column data being separated by the list separator character defined in your control panel, regional and language options.
Many places define it as the semicolon character ( ; ).
Usually the very first row written in the csv file, contains the column title, but is not required. All the data written in the file is text, so numeric values sould be formatted using the right format. You can use the System.Globalization.CurrentUICulture to obtain the right formatting characters for you.
Is recommended to have the file UTF encoded in order to support 2 byte string characters for languages others than English.
You can use a TextWriter or an StreamWriter for those purposes.
Hope this helps