以下を参考に書いてみた。 codeなにがし::RubyでExcel仕様のCSVファイルの読み込みと表示 require 'csv' source = <<EOS field1, field2, field3 "aaa bbb,""eeee"" ccc","bbb","ccc" "ddd eee fff","eee","fff" EOS read_field = false fields = [] CSV::Reader.parse(source) do |row| if fields.size == 0 fields = row.map {|i| i.strip} next end h = Hash[fields.zip(row)] p h end