DECLARE
  a utl_file.file_type;
  CURSOR c
  IS
    SELECT * FROM dept;
  i c%rowtype;
  dis VARCHAR2(4000);
BEGIN
  a := utl_file.fopen('FOLDER','dept.txt','W');
  IF utl_file.is_open(a) THEN
    OPEN c;
    LOOP
      FETCH c INTO i;
      EXIT
    WHEN c%NOTFOUND;
      line := i.Deptno || '|' ||i.dname ||'|' || i.loc;
      utl_file.put_line(a,dis);
    END LOOP;
    CLOSE c;
  END IF;
  utl_file.fclose(a);
END;

--here is the output for that program  in dept.txt

10  | ACCOUNTING  | NEW YORK
20  | RESEARCH  | DALLAS
30  | SALES  | CHICAGO
40  | OPERATIONS  | BOSTON

M:\>dir dept.txt
 Volume in drive M is file sharing 1
 Volume Serial Number is 98A9-A7AE

 Directory of M:\

16.10.2012.  07:07               106 dept.txt
               1 File(s)            106 bytes
               0 Dir(s)     426.070.016 bytes free

load data
INFILE 'dept.txt'

into table dept2
replace
fields terminated by '|'
  (deptno,
   dname,
   loc
  )

SQL> show user
USER is "MIKE"
SQL> create table dept2 as select * from dept where 1 = 2;

Table created.

SQL>

SQL> $sqlldr mike/lion@ora10 control=test6.ctl log=test6.log

SQL*Loader: Release 11.2.0.2.0 - Production on Uto Lis 16 07:13:40 2012

Copyright (c) 1982, 2009, Oracle and/or its affiliates.  All rights reserved.

Commit point reached - logical record count 3
Commit point reached - logical record count 4

SQL> select * from dept2;

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

SQL>