Read 3 txt input files and create an XL spreadsheet

[Jaycee]

I have 3 txt files that contain data and i want to generate a single
spreadsheet.

1 Text file contains the data as below:
USER = GARYG
PU
SU
CL
CR
CG

2. Text file contains data as :
GEN WINDOW_LIST GARYGWL
EXCEPTION = N
,INSTALLATION_DATA = NONE
=MA
, CAN
, MULTI
, WA
, SDR
, ETEL
;

3. Text file contains data as:
USERCODE "GARYG"
DEFAULT_WINDOW = NONE
,WINDOW_LIST = GARYGWL
;

The report i am looking should be like this:
USER PRIV WINDOW_LIST
APPROVED ACCESS

GARYG PU GARYGWL
MA

SU CAN

CL MULTI

CR WA

CG SDR

ETEL

How can i do this?

Appreciate the help. Thanks JC