Comma-Separated Values (CSV) is a simple file format used to store tabular data, such as spreadsheets or databases, in plain text. Each line in a CSV file corresponds to a row, with individual data points separated by commas. CSV files are widely used for exchanging data between different software, particularly in business and analytics. They are compatible with most spreadsheet programs, such as Microsoft Excel and Google Sheets, making them a versatile format for data transfer and storage.