while ($row = odbc_fetch_row($export)) {
    $line = '';
    foreach( $row as $value )
    {                                            
        if ( ( !isset( $value ) ) || ( $value == "" ) )
        {
            $value = "\t";
        }
        else
        {
            $value = str_replace( '"' , '""' , $value );
            $value = '"' . $value . '"' . "\t";
        }
        $line .= $value;
    }
    $data .= trim( $line ) . "\n";
}