<code>
create directory data_dir as 'c:\data';
grant read, write on directory data_dir to public;
</code>

<code>
PROCEDURE WRITE_TO_FILE
    is
     v_filehandle utl_file.file_type;
  cursor emp_cursor is
    SELECT * FROM employees
   ORDER BY employees.salary DESC;  
   
   emp emp_cursor%rowtype;
   BEGIN
   
   v_filehandle := utl_file.fopen('DATA_DIR', 'out.txt', 'w');
   
   -- open emp_cursor;
   for emp in emp_cursor  
     loop
      dbms_output.put_line(emp.salary);
      utl_file.putf(v_filehandle, emp.salary);
      utl_file.new_line(v_filehandle);
      
  end loop;
     utl_file.fclose(v_filehandle);
END; -- Procedure
</code>