Convert CSV file to INI file ?

Hi,

Do you know how i can do to convert a csv file to a ini file ?

My csv is like that :

Key1,Key2,Key3,,,,.....
xxx,xxx,xxx,xxx,xxx,,,,xx,,xxx,xxx
xxx,xxx,xxx,xxx,,,,,xx,,xxx,xxx
xxx,xxx,xxx,xxx,xxx,,,,xx,,xxx,xxx

I there a way to create from each line a ini file ?

Regards.