create or replace function dump_csv(p_query in varchar2,

p_separator in varchar2 default ',',

p_dir in varchar2,
p_filename in varchar2) return number is
l_output utl_file.file_type;
l_theCursor integer default dbms_sql.open_cursor;
l_columnValue varchar2(2000);
l_status integer;
l_colCnt number default 0;
l_separator varchar2(10) default '';
l_cnt number default 0;
begin
l_output := utl_file.fopen(p_dir, p_filename, 'w');

dbms_sql.parse(l_theCursor, p_query, dbms_sql.native);

for i in 1 .. 255 loop

begin
dbms_sql.define_column(l_theCursor, i, l_columnValue, 2000);
l_colCnt := i;
exception
when others then
if (sqlcode = -1007) then
exit;
else
raise;
end if;
end;
end loop;

dbms_sql.define_column(l_theCursor, 1, l_columnValue, 2000);

l_status := dbms_sql.execute(l_theCursor);

loop
exit when(dbms_sql.fetch_rows(l_theCursor) <= 0);
l_separator := '';
for i in 1 .. l_colCnt loop
dbms_sql.column_value(l_theCursor, i, l_columnValue);
utl_file.put(l_output, l_separator || l_columnValue);
l_separator := p_separator;
end loop;
utl_file.new_line(l_output);
l_cnt := l_cnt + 1;
dbms_application_info.set_client_info(l_cnt || ' rows are generated') ;
end loop;
dbms_sql.close_cursor(l_theCursor);

utl_file.fclose(l_output);
return l_cnt;
end dump_csv;

-------------------------------------------------------------------------------
Usage:
-------------------------------------------------------------------------------

declare
 l_rows number;
begin
l_rows := dump_csv( 'select * from dba_users',
',',
'/home/demouser/output',
'users.txt' );
dbms_output.put_line( to_char(l_rows) ||
' rows extracted to ascii file' );
end;