Hi pchang,
As has been stated many times, your simple request is ambiguous. With your stated requirements and the 4 line input sample:

Code:

0000005335,"IBD","601725","6017257002503849","0430","153854","007907","0079070
00000","E0107725","2995 BL.DAGENAIS "H"   LAVAL        QCCA","0200","","","WD","
CH","","4001857090","","124","124",,60.00,60.00,60.00,0.00,0.45,60.45,0.037500,"
APP","00","EXC","5"

there are at least 2**46 (i.e., 2 raised to the 46th power) different answers that meet your stated criteria. For example, one possible result that meets all of your stated requirements is:

Code:

0000005335,"IBD','601725','6017257002503849','0430','153854','007907','0079070
00000','E0107725','2995 BL.DAGENAIS "H"   LAVAL        QCCA','0200','','','WD','
CH','','4001857090','','124','124',,60.00,60.00,60.00,0.00,0.45,60.45,0.037500,'
APP','00','EXC','5"

You have to tell us what constitutes a quoted string. In most CSV format files (using comma as the field separator) with quoted strings, comma can appear as a regular character in a quoted string, newline can appear as a regular character in a quoted string, in fact anything except an unescaped quoting character and an unescaped escape character can appear in a quoted string. But you don't have an escape character and you have unescaped quoting characters in your quoted string. So we need unambiguous rules that specify which double-quote characters start a quoted field and which double-quote characters end a quoted field.

For example, if the following rules correctly state your requirements, I can give you an awk script that will do what you want:Do these rules accurately describe your input file format?

If they do, I'll clean up my awk script and post it.

If they don't, give us your set of UNAMBIGUOUS rules and maybe we'll be able to help you.