We have to convert a sequential file to a 80 char line sequential file (HP UX platform).The sequential file contains special characters. which after conversion of the file to line sequential are getting coverted into "new line" or "tab" and file is getting distorted. Is there any way to read these speacial characters and convert the file into line sequential file without impacting the format of the file (each line should have 80 char) .

I'm not sure what the problem is, if you post your code it might help. And define what you mean by special characters -- UTF-8?

However, have you considered the dd utitlity. It's meant for this task.

To avoid special characters use base64 encoding (see RFC822), which is merely used in email messages to encode attachments
Check uuencode, uudecode commands