# alternative 1:
 # sending a file simply as an Excel
 print "Content-type: application/vnd.ms-excel\n";
 print "Content-Disposition: attachment;filename=users.csv\n\n";
 
 # alternative 2:
 # sending a CSV file and suggesting 'users.csv' as the file name
 print "Content-type: application/octet-stream\n";
 print "Content-Disposition: attachment;filename=users.csv\n\n";
 
 # now dump the data
 # all values are enclosed by " in case the 
 # strings contain a comma
 # this dumps 2 rows with 2 columns each
 print '"1","Test, first one"' . "\n";
 print '"2","Test, last one"' . "\n";