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If you want to convert Google Earth KML files to Excel (XLS, XLSX) or CSV format, you can use these free converter software and online tools.
You can use these free software and online converter too to convert GPX files to Excel (XLS/ XLSX) or CSV format using your PC.
What makes a CSV file unique is the way its content is organized. Here's what you need to know about CSV files and how to use them.
Microsoft Excel has an import wizard, but if you structure the text correctly, you can bypass the wizard altogether.
You can save things from Excel into CSV format (so each cell on a row is outputted on a single line, with a comma between them). The hassle being if your data has COMMAS in it.