scott@9i > select * from dept;

    DEPTNO DNAME          LOC
---------- -------------- -------------
        10 ACCOUNT ING    NEW YORK
        20 >RESEARCH      DALLAS
        30 SALES          CHICAGO
        40 >OPERATIONS    BOSTON

scott@9i > select deptno||chr(10)||dname||chr(10)||loc from dept;

DEPTNO||CHR(10)||DNAME||CHR(10)||LOC
---------------------------------------------------------------------
10
ACCOUNT ING
NEW YORK

20
>RESEARCH
DALLAS

30
SALES
CHICAGO

40
>OPERATIONS
BOSTON

--
-- to generate csv file for sql*loader
-- Beware of nulls,
--


scott@9i >  select dname||','||deptno||','||loc from dept;

DNAME||','||DEPTNO||','||LOC
---------------------------------------------------------------------
ACCOUNTING,10,NEW YORK
RESEARCH,20,DALLAS
SALES,30,CHICAGO
OPERATIONS,40,BOSTON

oracle@mutation#cat a.lst | awk -F\, '{ print $1,$2,$3,$4 }' | while read C1 C2 C3; do echo ${C1}; echo ${C2}; echo ${C3}; done
10
ACCOUNTING
NEW YORK
20
RESEARCH
DALLAS
30
SALES
CHICAGO
40
OPERATIONS
BOSTON

----------------------------
-- Even in your case (tab seperated), your awk script is wrong. use this.
-----------------------------
oracle@mutation#cat a.lst | awk -F\t '{ print $1,$2,$3,$4 }' | while read C1 C2 C3
> do
> echo ${C1}
> echo ${C2}
> echo ${C3}
> done
10
ACCOUNTING
NEW YORK
20
RESEARCH
DALLAS
30
SALES
CHICAGO
40
OPERATIONS
BOSTON

oracle@mutation#cat dept.lst | awk -F\t '{ print $1,$2,$3'}
10      ACCOUNTING      NEW YORK
20      RESEARCH        DALLAS
30      SALES   CHI CAGO
40      OPERATIONS      BOSTON
oracle@mutation#cat dept.lst | awk -F\t '{ print $1,$2,$3'} | while read C1 C2 C3 ; do echo ${C1}; echo ${C2}; echo ${C3}; done
10
ACCOUNTING
NEW YORK
20
RESEARCH
DALLAS
30
SALES
CHI CAGO
40
OPERATIONS
BOSTON

oracle@mutation#b
Originial alignment


    DEPTNO LOC           DNAME
---------- ------------- --------------
        10 NEW YORK      ACCOUNTING
        20 DALLAS        RESEARCH
        30 CHI CAGO      SALES
        40 BOSTON        OPERATIONS

re-align during the select

10      ACCOUNTING      NEW YORK
20      RESEARCH        DALLAS
30      SALES   CHI CAGO
40      OPERATIONS      BOSTON
display as you like
10
ACCOUNTING
NEW YORK
20
RESEARCH
DALLAS
30
SALES
CHI CAGO
40
OPERATIONS
BOSTON
oracle@mutation#cat b
sqlplus -s scott/tiger <<EOF
prompt Originial alignment
prompt
select * from dept;
Prompt re-align during the select
prompt
set feed off
set pagesize 0
set head off
spool a.lst
select deptno||chr(9)||dname||chr(9)||loc from dept;
spool off;
exit;
EOF
echo display as you like
cat a.lst | awk -F'\t'  '{print $1,$3,$2 }' | while read C1 C2 C3 ; do echo ${C1}; echo ${C2}; echo ${C3}; done