Ruby can handle .txt files fine just using "File". I found a few simple 
examples here: http://progzoo.net/wiki/Ruby:Read_a_Text_File

I personally use the "win32ole" excel.application object invisibly to 
handle xlsx files. I did try "roo" and "spreadsheet" gems, but it's so 
much easier for me to interact directly with excel as I'm already 
familiar with all the commands.
There's a walkthrough here that looks alright: 
http://davidsulc.com/blog/2011/03/27/win32ole-and-ruby-working-with-worksheets/


I've never worked with CSVs, but I think there's a good CSV gem 
available or you could use "File" and handle the parsing yourself. This 
link looks fairly useful: 
http://snippets.aktagon.com/snippets/246-How-to-parse-CSV-data-with-Ruby

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