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Default csv summaries in excel

Hi all.
I have this situation and I hope someone would be able to give me some
advise about how to tackle it.

I have a program that produces reports in CSV format.
Users view the CSV files using Excel.
the data in the csv files is not exactly what the users like to see.
They want to see it in a different way such that rows are consolidated
(and sometimes summed up) into less number of rows according to some
complex rules.

I am not sure how to tackle this problem. What are my options.
I have Microsoft Visual Studio 2003 in addition to MS VS Tools for
Office 2003.

Any ideas are greatly appreciated.
I need to know the general picture for now. What do i need to develop?
An excel sheet that opens the CSV file and view it internally?
or an external program that opens the csv file and writes it out as an
excel sheet? or some other method ?

thanks
 
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