You don´t need nothing more than
an *.txt-file (top image), which can be
created with any simple text editor:
First name;Last name
Each entry is separated by a
punctuation mark that should not
occur in the records you want.
Here it is for example a semicolon.
The first line must contain the field
names. At the end of the line are
no separators. Save the file as *.txt.
It's even easier of course with a
spreadsheet (lower image).
The *.xls format can be used natively.