[edit] beat me by a few mins 😉[/edit]
its not hard to make a tab delimited file, a tab character is represented by a \t in php, much like a newline is \n. assuming you are looping from mysql here is an example.
$fp = fopen(...);
$result = mysql_query($somequery);
while($data = mysql_fetch_array($result)) {
fwrite($fp, $data['row1'] . "\t" . $data['row2'] . "\t" . $data['row3'] . "\t" . $data['row4'] . "\n");
}
fclose($fp);
each row returned from sql will be on a line separated by a tab.