The "line breaks" will be characters in line with the rest of the
printable characters in Notepad. If you want to see the "effects" open
the csv file with WordPad or edit.com(You should edit.com in
Windows\System32 folder)

BFON wrote:

I am formatting text in a cell, and inserting line breaks with CHAR(10) and
&. Text in the cell correctly appears with line breaks inserted, when viewed
in Excel.
I then save the file as a CSV and view that file in Notepad. No line breaks
are seen in the CSV.
Also tried the " <ALT<ENTER " method with no success.
Using Excel 2007. Viewing CSV in Notepad, with Word Wrap turned off.