It depends on what language you are working in.
For C, as singh posted, it's \r\n, \r = carriage return, and \n = new line
For other languages, it's a little different. In VB you can use the constant vbCrlf, which is actually just Chr(10) & Chr(13) (if I remember right.. it might be 13 & 10... heh)
Plus there are other options for other languages...