Yes, we need more details about what you're trying to do, what you're attempted so far, what problem you have with it, that sort of thing.
The question doesn't even make sense. ".txt" is just an extension which usually indicates that there is some sort of text in a file. SQL is a database query language, made up of plain text, which may very well be stored in a text file. What, precisely, do you want to convert, from what format, and to what format?
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