两个循环不就出来了?    private void Form2_Load(object sender, EventArgs e)
        {           StringBuilder _B= ListViewToCSV(listView1, "\t", "\r\n");           File.WriteAllText(@"C:\1.xls", _B.ToString());        }        private StringBuilder ListViewToCSV(ListView p_ListView, string p_ColumnChar, string p_RowChar)
        {
            
            StringBuilder _Csv =new StringBuilder();
            for(int i=0;i!=p_ListView.Columns.Count;i++)
            {
                _Csv.Append(p_ListView.Columns[i].Text);
                if (i != p_ListView.Columns.Count - 1)
                {
                    _Csv.Append(p_ColumnChar);
                }
                else
                {
                    _Csv.Append(p_RowChar);
                }
            }            foreach (ListViewItem _Item in p_ListView.Items)
            {
               
                for (int i = 0; i != _Item.SubItems.Count; i++)
                {
                    _Csv.Append(_Item.SubItems[i].Text);
                    if (i != _Item.SubItems.Count - 1)
                    {
                        _Csv.Append(p_ColumnChar);
                    }
                    else
                    {
                        _Csv.Append(p_RowChar);
                    }
                }            }
       
            return _Csv;
        }