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when i send a email with a csv attachment using sp_send_dbmail columns are overlapped in excel file
@dantenan I posted the comment regarding the issue on the thread to your previous question. The bottom line is that the procedure you use to attach the query results as Excel file does not generate true Excel file, it rather generates a tab-delimited list of values which Excel is capable to open, that is all. The file is essentially CSV file which does not have any formatting options. Even if you call it XLS, it is still just a delimited file.
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