dude, first, lose the caps.

second, I think your problem lies with the way u handle Excel, not in Unix. If you convert all "|" to commas, the comma becomes a delimiter and "charan,devupalli" become two seperate items, delimited by commas.

A csv file does not need to have comma as a delimiter, you can set the pipe sign as a delimiter too (Use the Tools-> Text to columns and you can set the delimiter there)

So you can use the very first line directly in excel, no need to mod it in unix. you're just going circles.