diff --git a/encoding/csv.ts b/encoding/csv.ts
index 8d3010026571..a963b998c90d 100644
--- a/encoding/csv.ts
+++ b/encoding/csv.ts
@@ -8,7 +8,22 @@ import { BufReader } from "../io/buffer.ts";
 import { TextProtoReader } from "../textproto/mod.ts";
 import { StringReader } from "../io/readers.ts";
 import { assert } from "../_util/assert.ts";
+import {
+  ERR_FIELD_COUNT,
+  ERR_INVALID_DELIM,
+  ParseError,
+  readRecord,
+} from "./csv/_io.ts";
+import type { LineReader, ReadOptions } from "./csv/_io.ts";
 
+export {
+  ERR_BARE_QUOTE,
+  ERR_FIELD_COUNT,
+  ERR_INVALID_DELIM,
+  ERR_QUOTE,
+  ParseError,
+} from "./csv/_io.ts";
+export type { ReadOptions } from "./csv/_io.ts";
 export { NEWLINE, stringify, StringifyError } from "./csv_stringify.ts";
 
 export type {
@@ -18,66 +33,45 @@ export type {
   StringifyOptions,
 } from "./csv_stringify.ts";
 
-const INVALID_RUNE = ["\r", "\n", '"'];
+class TextProtoLineReader implements LineReader {
+  #tp: TextProtoReader;
+  constructor(bufReader: BufReader) {
+    this.#tp = new TextProtoReader(bufReader);
+  }
 
-export const ERR_BARE_QUOTE = 'bare " in non-quoted-field';
-export const ERR_QUOTE = 'extraneous or missing " in quoted-field';
-export const ERR_INVALID_DELIM = "Invalid Delimiter";
-export const ERR_FIELD_COUNT = "wrong number of fields";
+  async readLine() {
+    let line: string;
+    const r = await this.#tp.readLine();
+    if (r === null) return null;
+    line = r;
 
-/**
- * A ParseError is returned for parsing errors.
- * Line numbers are 1-indexed and columns are 0-indexed.
- */
-export class ParseError extends Error {
-  /** Line where the record starts*/
-  startLine: number;
-  /** Line where the error occurred */
-  line: number;
-  /** Column (rune index) where the error occurred */
-  column: number | null;
-
-  constructor(
-    start: number,
-    line: number,
-    column: number | null,
-    message: string,
-  ) {
-    super();
-    this.startLine = start;
-    this.column = column;
-    this.line = line;
+    // For backwards compatibility, drop trailing \r before EOF.
+    if (
+      (await this.isEOF()) && line.length > 0 && line[line.length - 1] === "\r"
+    ) {
+      line = line.substring(0, line.length - 1);
+    }
 
-    if (message === ERR_FIELD_COUNT) {
-      this.message = `record on line ${line}: ${message}`;
-    } else if (start !== line) {
-      this.message =
-        `record on line ${start}; parse error on line ${line}, column ${column}: ${message}`;
-    } else {
-      this.message =
-        `parse error on line ${line}, column ${column}: ${message}`;
+    // Normalize \r\n to \n on all input lines.
+    if (
+      line.length >= 2 &&
+      line[line.length - 2] === "\r" &&
+      line[line.length - 1] === "\n"
+    ) {
+      line = line.substring(0, line.length - 2);
+      line = line + "\n";
     }
+
+    return line;
   }
-}
 
-/**
- * @property separator - Character which separates values. Default: ','
- * @property comment - Character to start a comment. Default: '#'
- * @property trimLeadingSpace - Flag to trim the leading space of the value.
- *           Default: 'false'
- * @property lazyQuotes - Allow unquoted quote in a quoted field or non double
- *           quoted quotes in quoted field. Default: 'false'
- * @property fieldsPerRecord - Enabling the check of fields for each row.
- *           If == 0, first row is used as referral for the number of fields.
- */
-export interface ReadOptions {
-  separator?: string;
-  comment?: string;
-  trimLeadingSpace?: boolean;
-  lazyQuotes?: boolean;
-  fieldsPerRecord?: number;
+  async isEOF() {
+    return (await this.#tp.r.peek(0)) === null;
+  }
 }
 
+const INVALID_RUNE = ["\r", "\n", '"'];
+
 function chkOptions(opt: ReadOptions): void {
   if (!opt.separator) {
     opt.separator = ",";
@@ -94,193 +88,6 @@ function chkOptions(opt: ReadOptions): void {
   }
 }
 
-async function readRecord(
-  startLine: number,
-  reader: BufReader,
-  opt: ReadOptions = { separator: ",", trimLeadingSpace: false },
-): Promise<string[] | null> {
-  const tp = new TextProtoReader(reader);
-  let line = await readLine(tp);
-  let lineIndex = startLine + 1;
-
-  if (line === null) return null;
-  if (line.length === 0) {
-    return [];
-  }
-  // line starting with comment character is ignored
-  if (opt.comment && line[0] === opt.comment) {
-    return [];
-  }
-
-  assert(opt.separator != null);
-
-  let fullLine = line;
-  let quoteError: ParseError | null = null;
-  const quote = '"';
-  const quoteLen = quote.length;
-  const separatorLen = opt.separator.length;
-  let recordBuffer = "";
-  const fieldIndexes = [] as number[];
-  parseField:
-  for (;;) {
-    if (opt.trimLeadingSpace) {
-      line = line.trimLeft();
-    }
-
-    if (line.length === 0 || !line.startsWith(quote)) {
-      // Non-quoted string field
-      const i = line.indexOf(opt.separator);
-      let field = line;
-      if (i >= 0) {
-        field = field.substring(0, i);
-      }
-      // Check to make sure a quote does not appear in field.
-      if (!opt.lazyQuotes) {
-        const j = field.indexOf(quote);
-        if (j >= 0) {
-          const col = runeCount(
-            fullLine.slice(0, fullLine.length - line.slice(j).length),
-          );
-          quoteError = new ParseError(
-            startLine + 1,
-            lineIndex,
-            col,
-            ERR_BARE_QUOTE,
-          );
-          break parseField;
-        }
-      }
-      recordBuffer += field;
-      fieldIndexes.push(recordBuffer.length);
-      if (i >= 0) {
-        line = line.substring(i + separatorLen);
-        continue parseField;
-      }
-      break parseField;
-    } else {
-      // Quoted string field
-      line = line.substring(quoteLen);
-      for (;;) {
-        const i = line.indexOf(quote);
-        if (i >= 0) {
-          // Hit next quote.
-          recordBuffer += line.substring(0, i);
-          line = line.substring(i + quoteLen);
-          if (line.startsWith(quote)) {
-            // `""` sequence (append quote).
-            recordBuffer += quote;
-            line = line.substring(quoteLen);
-          } else if (line.startsWith(opt.separator)) {
-            // `","` sequence (end of field).
-            line = line.substring(separatorLen);
-            fieldIndexes.push(recordBuffer.length);
-            continue parseField;
-          } else if (0 === line.length) {
-            // `"\n` sequence (end of line).
-            fieldIndexes.push(recordBuffer.length);
-            break parseField;
-          } else if (opt.lazyQuotes) {
-            // `"` sequence (bare quote).
-            recordBuffer += quote;
-          } else {
-            // `"*` sequence (invalid non-escaped quote).
-            const col = runeCount(
-              fullLine.slice(0, fullLine.length - line.length - quoteLen),
-            );
-            quoteError = new ParseError(
-              startLine + 1,
-              lineIndex,
-              col,
-              ERR_QUOTE,
-            );
-            break parseField;
-          }
-        } else if (line.length > 0 || !(await isEOF(tp))) {
-          // Hit end of line (copy all data so far).
-          recordBuffer += line;
-          const r = await readLine(tp);
-          lineIndex++;
-          line = r ?? ""; // This is a workaround for making this module behave similarly to the encoding/csv/reader.go.
-          fullLine = line;
-          if (r === null) {
-            // Abrupt end of file (EOF or error).
-            if (!opt.lazyQuotes) {
-              const col = runeCount(fullLine);
-              quoteError = new ParseError(
-                startLine + 1,
-                lineIndex,
-                col,
-                ERR_QUOTE,
-              );
-              break parseField;
-            }
-            fieldIndexes.push(recordBuffer.length);
-            break parseField;
-          }
-          recordBuffer += "\n"; // preserve line feed (This is because TextProtoReader removes it.)
-        } else {
-          // Abrupt end of file (EOF on error).
-          if (!opt.lazyQuotes) {
-            const col = runeCount(fullLine);
-            quoteError = new ParseError(
-              startLine + 1,
-              lineIndex,
-              col,
-              ERR_QUOTE,
-            );
-            break parseField;
-          }
-          fieldIndexes.push(recordBuffer.length);
-          break parseField;
-        }
-      }
-    }
-  }
-  if (quoteError) {
-    throw quoteError;
-  }
-  const result = [] as string[];
-  let preIdx = 0;
-  for (const i of fieldIndexes) {
-    result.push(recordBuffer.slice(preIdx, i));
-    preIdx = i;
-  }
-  return result;
-}
-
-async function isEOF(tp: TextProtoReader): Promise<boolean> {
-  return (await tp.r.peek(0)) === null;
-}
-
-function runeCount(s: string): number {
-  // Array.from considers the surrogate pair.
-  return Array.from(s).length;
-}
-
-async function readLine(tp: TextProtoReader): Promise<string | null> {
-  let line: string;
-  const r = await tp.readLine();
-  if (r === null) return null;
-  line = r;
-
-  // For backwards compatibility, drop trailing \r before EOF.
-  if ((await isEOF(tp)) && line.length > 0 && line[line.length - 1] === "\r") {
-    line = line.substring(0, line.length - 1);
-  }
-
-  // Normalize \r\n to \n on all input lines.
-  if (
-    line.length >= 2 &&
-    line[line.length - 2] === "\r" &&
-    line[line.length - 1] === "\n"
-  ) {
-    line = line.substring(0, line.length - 2);
-    line = line + "\n";
-  }
-
-  return line;
-}
-
 /**
  * Parse the CSV from the `reader` with the options provided and return `string[][]`.
  *
@@ -302,8 +109,9 @@ export async function readMatrix(
   let lineIndex = 0;
   chkOptions(opt);
 
+  const lineReader = new TextProtoLineReader(reader);
   for (;;) {
-    const r = await readRecord(lineIndex, reader, opt);
+    const r = await readRecord(lineIndex, lineReader, opt);
     if (r === null) break;
     lineResult = r;
     lineIndex++;
diff --git a/encoding/csv/_io.ts b/encoding/csv/_io.ts
new file mode 100644
index 000000000000..9e7b38c3094b
--- /dev/null
+++ b/encoding/csv/_io.ts
@@ -0,0 +1,241 @@
+// Originally ported from Go:
+// https://github.com/golang/go/blob/go1.12.5/src/encoding/csv/
+// Copyright 2011 The Go Authors. All rights reserved. BSD license.
+// https://github.com/golang/go/blob/master/LICENSE
+// Copyright 2018-2022 the Deno authors. All rights reserved. MIT license.
+import { assert } from "../../_util/assert.ts";
+
+/**
+ * @property separator - Character which separates values. Default: ','
+ * @property comment - Character to start a comment. Default: '#'
+ * @property trimLeadingSpace - Flag to trim the leading space of the value.
+ *           Default: 'false'
+ * @property lazyQuotes - Allow unquoted quote in a quoted field or non double
+ *           quoted quotes in quoted field. Default: 'false'
+ * @property fieldsPerRecord - Enabling the check of fields for each row.
+ *           If == 0, first row is used as referral for the number of fields.
+ */
+export interface ReadOptions {
+  separator?: string;
+  comment?: string;
+  trimLeadingSpace?: boolean;
+  lazyQuotes?: boolean;
+  fieldsPerRecord?: number;
+}
+
+export const defaultReadOptions: ReadOptions = {
+  separator: ",",
+  trimLeadingSpace: false,
+};
+
+export interface LineReader {
+  readLine(): Promise<string | null>;
+  isEOF(): Promise<boolean>;
+}
+
+export async function readRecord(
+  startLine: number,
+  reader: LineReader,
+  opt: ReadOptions = defaultReadOptions,
+): Promise<string[] | null> {
+  const line = await reader.readLine();
+  if (line === null) return null;
+  if (line.length === 0) {
+    return [];
+  }
+
+  return parseRecord(line, reader, opt, startLine, startLine + 1);
+}
+
+export async function parseRecord(
+  line: string,
+  reader: LineReader,
+  opt: ReadOptions = defaultReadOptions,
+  startLine: number,
+  lineIndex: number = startLine,
+): Promise<Array<string> | null> {
+  // line starting with comment character is ignored
+  if (opt.comment && line[0] === opt.comment) {
+    return [];
+  }
+
+  assert(opt.separator != null);
+
+  let fullLine = line;
+  let quoteError: ParseError | null = null;
+  const quote = '"';
+  const quoteLen = quote.length;
+  const separatorLen = opt.separator.length;
+  let recordBuffer = "";
+  const fieldIndexes = [] as number[];
+  parseField:
+  for (;;) {
+    if (opt.trimLeadingSpace) {
+      line = line.trimStart();
+    }
+
+    if (line.length === 0 || !line.startsWith(quote)) {
+      // Non-quoted string field
+      const i = line.indexOf(opt.separator);
+      let field = line;
+      if (i >= 0) {
+        field = field.substring(0, i);
+      }
+      // Check to make sure a quote does not appear in field.
+      if (!opt.lazyQuotes) {
+        const j = field.indexOf(quote);
+        if (j >= 0) {
+          const col = runeCount(
+            fullLine.slice(0, fullLine.length - line.slice(j).length),
+          );
+          quoteError = new ParseError(
+            startLine + 1,
+            lineIndex,
+            col,
+            ERR_BARE_QUOTE,
+          );
+          break parseField;
+        }
+      }
+      recordBuffer += field;
+      fieldIndexes.push(recordBuffer.length);
+      if (i >= 0) {
+        line = line.substring(i + separatorLen);
+        continue parseField;
+      }
+      break parseField;
+    } else {
+      // Quoted string field
+      line = line.substring(quoteLen);
+      for (;;) {
+        const i = line.indexOf(quote);
+        if (i >= 0) {
+          // Hit next quote.
+          recordBuffer += line.substring(0, i);
+          line = line.substring(i + quoteLen);
+          if (line.startsWith(quote)) {
+            // `""` sequence (append quote).
+            recordBuffer += quote;
+            line = line.substring(quoteLen);
+          } else if (line.startsWith(opt.separator)) {
+            // `","` sequence (end of field).
+            line = line.substring(separatorLen);
+            fieldIndexes.push(recordBuffer.length);
+            continue parseField;
+          } else if (0 === line.length) {
+            // `"\n` sequence (end of line).
+            fieldIndexes.push(recordBuffer.length);
+            break parseField;
+          } else if (opt.lazyQuotes) {
+            // `"` sequence (bare quote).
+            recordBuffer += quote;
+          } else {
+            // `"*` sequence (invalid non-escaped quote).
+            const col = runeCount(
+              fullLine.slice(0, fullLine.length - line.length - quoteLen),
+            );
+            quoteError = new ParseError(
+              startLine + 1,
+              lineIndex,
+              col,
+              ERR_QUOTE,
+            );
+            break parseField;
+          }
+        } else if (line.length > 0 || !(await reader.isEOF())) {
+          // Hit end of line (copy all data so far).
+          recordBuffer += line;
+          const r = await reader.readLine();
+          lineIndex++;
+          line = r ?? ""; // This is a workaround for making this module behave similarly to the encoding/csv/reader.go.
+          fullLine = line;
+          if (r === null) {
+            // Abrupt end of file (EOF or error).
+            if (!opt.lazyQuotes) {
+              const col = runeCount(fullLine);
+              quoteError = new ParseError(
+                startLine + 1,
+                lineIndex,
+                col,
+                ERR_QUOTE,
+              );
+              break parseField;
+            }
+            fieldIndexes.push(recordBuffer.length);
+            break parseField;
+          }
+          recordBuffer += "\n"; // preserve line feed (This is because TextProtoReader removes it.)
+        } else {
+          // Abrupt end of file (EOF on error).
+          if (!opt.lazyQuotes) {
+            const col = runeCount(fullLine);
+            quoteError = new ParseError(
+              startLine + 1,
+              lineIndex,
+              col,
+              ERR_QUOTE,
+            );
+            break parseField;
+          }
+          fieldIndexes.push(recordBuffer.length);
+          break parseField;
+        }
+      }
+    }
+  }
+  if (quoteError) {
+    throw quoteError;
+  }
+  const result = [] as string[];
+  let preIdx = 0;
+  for (const i of fieldIndexes) {
+    result.push(recordBuffer.slice(preIdx, i));
+    preIdx = i;
+  }
+  return result;
+}
+
+function runeCount(s: string): number {
+  // Array.from considers the surrogate pair.
+  return Array.from(s).length;
+}
+
+/**
+ * A ParseError is returned for parsing errors.
+ * Line numbers are 1-indexed and columns are 0-indexed.
+ */
+export class ParseError extends SyntaxError {
+  /** Line where the record starts*/
+  startLine: number;
+  /** Line where the error occurred */
+  line: number;
+  /** Column (rune index) where the error occurred */
+  column: number | null;
+
+  constructor(
+    start: number,
+    line: number,
+    column: number | null,
+    message: string,
+  ) {
+    super();
+    this.startLine = start;
+    this.column = column;
+    this.line = line;
+
+    if (message === ERR_FIELD_COUNT) {
+      this.message = `record on line ${line}: ${message}`;
+    } else if (start !== line) {
+      this.message =
+        `record on line ${start}; parse error on line ${line}, column ${column}: ${message}`;
+    } else {
+      this.message =
+        `parse error on line ${line}, column ${column}: ${message}`;
+    }
+  }
+}
+
+export const ERR_BARE_QUOTE = 'bare " in non-quoted-field';
+export const ERR_QUOTE = 'extraneous or missing " in quoted-field';
+export const ERR_INVALID_DELIM = "Invalid Delimiter";
+export const ERR_FIELD_COUNT = "wrong number of fields";
diff --git a/encoding/csv/stream.ts b/encoding/csv/stream.ts
new file mode 100644
index 000000000000..c6bcb867a72f
--- /dev/null
+++ b/encoding/csv/stream.ts
@@ -0,0 +1,101 @@
+// Copyright 2018-2022 the Deno authors. All rights reserved. MIT license.
+import { defaultReadOptions, parseRecord } from "./_io.ts";
+import type { LineReader } from "./_io.ts";
+import { TextLineStream } from "../../streams/delimiter.ts";
+
+export interface CSVStreamOptions {
+  separator?: string;
+  comment?: string;
+}
+
+class StreamLineReader implements LineReader {
+  #reader: ReadableStreamDefaultReader<string>;
+  #done = false;
+  constructor(reader: ReadableStreamDefaultReader<string>) {
+    this.#reader = reader;
+  }
+
+  async readLine(): Promise<string | null> {
+    const { value, done } = await this.#reader.read();
+    if (done) {
+      this.#done = true;
+      return null;
+    } else {
+      return value!;
+    }
+  }
+
+  isEOF(): Promise<boolean> {
+    return Promise.resolve(this.#done);
+  }
+
+  cancel(): void {
+    this.#reader.cancel();
+  }
+}
+
+export class CSVStream implements TransformStream<string, Array<string>> {
+  readonly #readable: ReadableStream<Array<string>>;
+  readonly #options: CSVStreamOptions;
+  readonly #lineReader: StreamLineReader;
+  readonly #textLine: TextLineStream;
+  #lineIndex = 0;
+
+  constructor(options: CSVStreamOptions = defaultReadOptions) {
+    this.#options = {
+      ...defaultReadOptions,
+      ...options,
+    };
+
+    const textLine = new TextLineStream();
+    this.#textLine = textLine;
+    this.#lineReader = new StreamLineReader(textLine.readable.getReader());
+    this.#readable = new ReadableStream<Array<string>>({
+      pull: (controller) => this.#pull(controller),
+    });
+  }
+
+  async #pull(
+    controller: ReadableStreamDefaultController<Array<string>>,
+  ): Promise<void> {
+    const line = await this.#lineReader.readLine();
+    if (line === "") {
+      // Found an empty line
+      this.#lineIndex++;
+      return this.#pull(controller);
+    }
+    if (line === null) {
+      // Reached to EOF
+      controller.close();
+      this.#lineReader.cancel();
+      return;
+    }
+
+    const record = await parseRecord(
+      line,
+      this.#lineReader,
+      this.#options,
+      this.#lineIndex,
+    );
+    if (record === null) {
+      controller.close();
+      this.#lineReader.cancel();
+      return;
+    }
+
+    this.#lineIndex++;
+    if (record.length > 0) {
+      controller.enqueue(record);
+    } else {
+      return this.#pull(controller);
+    }
+  }
+
+  get readable(): ReadableStream<Array<string>> {
+    return this.#readable;
+  }
+
+  get writable(): WritableStream<string> {
+    return this.#textLine.writable;
+  }
+}
diff --git a/encoding/csv/stream_test.ts b/encoding/csv/stream_test.ts
new file mode 100644
index 000000000000..eeabddb5775c
--- /dev/null
+++ b/encoding/csv/stream_test.ts
@@ -0,0 +1,114 @@
+// Copyright 2018-2022 the Deno authors. All rights reserved. MIT license.
+import { CSVStream } from "./stream.ts";
+import { ERR_QUOTE, ParseError } from "./_io.ts";
+import { readableStreamFromIterable } from "../../streams/conversion.ts";
+import {
+  assert,
+  assertEquals,
+  assertRejects,
+  assertStringIncludes,
+} from "../../testing/asserts.ts";
+import { fromFileUrl, join } from "../../path/mod.ts";
+
+const testdataDir = join(fromFileUrl(import.meta.url), "../../testdata");
+
+Deno.test({
+  name: "[encoding/csv/stream] CSVStream",
+  permissions: {
+    read: [testdataDir],
+  },
+  fn: async () => {
+    const file = await Deno.open(join(testdataDir, "simple.csv"));
+    const readable = file.readable
+      .pipeThrough(new TextDecoderStream())
+      .pipeThrough(new CSVStream());
+    const records = [] as Array<Array<string>>;
+    for await (const record of readable) {
+      records.push(record);
+    }
+    assertEquals(records, [
+      ["id", "name"],
+      ["1", "foobar"],
+      ["2", "barbaz"],
+    ]);
+  },
+});
+
+Deno.test({
+  name: "[encoding/csv/stream] CSVStream with `comment` option",
+  permissions: { read: [testdataDir] },
+  fn: async () => {
+    const file = await Deno.open(join(testdataDir, "complex.csv"));
+    const readable = file.readable
+      .pipeThrough(new TextDecoderStream())
+      .pipeThrough(
+        new CSVStream({
+          comment: "#",
+        }),
+      );
+    const records = [] as Array<Array<string>>;
+    for await (const record of readable) {
+      records.push(record);
+    }
+    assertEquals(records, [
+      ["id", "name", "email"],
+      ["1", "deno", "deno@example.com"],
+      ["2", "node", "node@example.com"],
+      ["3", "", "test@example.com"],
+    ]);
+  },
+});
+
+Deno.test({
+  name: "[encoding/csv/stream] CSVStream with `separator` option",
+  fn: async () => {
+    const encoder = new TextEncoder();
+    const readable = readableStreamFromIterable([
+      encoder.encode("id\tname\n"),
+      encoder.encode("1\tfoo\n"),
+      encoder.encode("2\tbar\n"),
+      encoder.encode("3\tbaz\n"),
+    ])
+      .pipeThrough(new TextDecoderStream())
+      .pipeThrough(
+        new CSVStream({
+          separator: "\t",
+        }),
+      );
+    const records = [] as Array<Array<string>>;
+    for await (const record of readable) {
+      records.push(record);
+    }
+    assertEquals(records, [
+      ["id", "name"],
+      ["1", "foo"],
+      ["2", "bar"],
+      ["3", "baz"],
+    ]);
+  },
+});
+
+Deno.test({
+  name: "[encoding/csv/stream] CSVStream with invalid csv",
+  fn: async () => {
+    const encoder = new TextEncoder();
+    const readable = readableStreamFromIterable([
+      encoder.encode("id,name\n"),
+      encoder.encode("\n"),
+      encoder.encode("1,foo\n"),
+      encoder.encode('2,"baz\n'),
+    ]).pipeThrough(new TextDecoderStream()).pipeThrough(
+      new CSVStream(),
+    );
+    const reader = readable.getReader();
+    assertEquals(await reader.read(), { done: false, value: ["id", "name"] });
+    assertEquals(await reader.read(), { done: false, value: ["1", "foo"] });
+    await assertRejects(() => reader.read(), (error: unknown) => {
+      assert(error instanceof ParseError);
+      assertEquals(error.startLine, 4);
+      assertEquals(error.line, 5);
+      assertEquals(error.column, 0);
+      assertStringIncludes(error.message, ERR_QUOTE);
+    });
+  },
+});
diff --git a/encoding/testdata/complex.csv b/encoding/testdata/complex.csv
new file mode 100644
index 000000000000..982825ef2a49
--- /dev/null
+++ b/encoding/testdata/complex.csv
@@ -0,0 +1,7 @@
+id,name,email
+1,deno,deno@example.com
+# This is a comment
+
+2,node,"node@example.com"
+
+3,,"test@example.com"
diff --git a/encoding/testdata/simple.csv b/encoding/testdata/simple.csv
new file mode 100644
index 000000000000..dcc7af2cf694
--- /dev/null
+++ b/encoding/testdata/simple.csv
@@ -0,0 +1,3 @@
+id,name
+1,foobar
+2,barbaz
\ No newline at end of file