Simple powershell text to CSV convert issue

I have apparently misunderstood something about converting txt to csv through powershell

My txt file looks like this: The original looks the same but is much larger.

OS Users
Win98 Admin1
Win7 Admin2
Win8 Admin3
Win8.1 Admin4
Win10 Admin5

I would like some help to conert the text file to csv with comma as a delimeter.
Here is my code:

Get-Content C:\PS-import\TXT-TO-CSV.txt | ConvertTo-Csv | Export-Csv C:\PS-import\News.csv -NoTypeInformation

So, the only delimiter in the current file is a space between columns?

Hi Mr. Jones
Yes it is.

Then try:

Import-Csv filename.txt -delim " " | Export-CSV filename.csv

ConvertTo-CSV only works with structured objects, not text. Import-Csv can create structured objects, and you can give it delimiters other than a comma.

Hi Mr. Jones
Now the csv file looks like this, also it uses tabulator as delimeter, I forgot.

“OSUsers”
“Win98Admin1”
“Win7Admin2”
“Win8Admin3”
“Win8.1Admin4”
“Win10Admin5”

Well, if it’s tab delimited, then you need to specify that as a delimiter. “`t” is a tab character.