CSV to Excel sheet again
My understanding of this question is that you have a Spreadsheet (XLS) that you want to save as a CSV to export the data to another system.
Choose File > Save As...
In the Type drop-down list, select Microsoft Excel Workbook (XLS)
However, on reading it again it appears you may want to open a CSV file, and then save it as an XLS. choose Data > Import External Data > Import Data choose Text file in the drop-down list.
Since CSV, as you write, is just comma separated values of you Excel sheet, it does not contain the information of setup, layout, etc. You will have to do some of this work again.
Usually, Excel is able to open CSV files and, on the process, to give you a chance to define the formats for the columns.
If you use VirtueMart, then I thing it is possible to choose a delimiter in CSV import module setup.
Then you could set up the delimiter to be comma.