PRISM's Quick Guide to Importing Data*
File Extension Type of File Importing to SPSS Importing to Stata Importing to R
.sav SPSS data file Already in SPSS format In SPSS use "Save As" to save as a Stata .dta file  Use foreign package
.sps SPSS syntax file Helps label and define non-SPSS formatted data files If a file of this nature accompanies your data (probably in a .txt format), then you can use it to label your data. Just tell it where in your computer's directory to find the data.
.por SPSS portable file Already in SPSS format In SPSS use "Save As" to save as a Stata .dta file  Use foreign package
.txt Text file Use "Read Table" command Use "Import ASCII" data Use "read.table" command
.csv Comma delimited file Use "Read Table" command Use "Import ASCII" data - note the proper delimiter Use "read.csv" command
.raw Raw text file Use "Read Table" command Use "Import ASCII unformatted" data Use "read.table" command
.xls Excel formated file Use "Read Table" command Use "Import ASCII" data after "Save As" .csv file in Excel Use "read.xls" package and command
.dat General data storage file Use "Read Table" command Treat like ASCII import Use "read.table" command
.dta Stata data file Use Stat-transfer Already in Stata format Use foreign package
.do Stata syntax file If a file of this nature accompanies your data (probably in a .txt format), then you can use it to format your data to Stata specifications. Just tell it where in your computer to find the data file and the dictionary file.
.smcl Stata log file
.dct Stata dictionary file Helps label and define non-Stata formatted data files If a file of this nature accompanies your data (probably in a .txt format), then you can use it to label your data with the help of the do file above.  
*These are just some quick notes based on common questions to the PRISM fellows. For a more extensive guide please refer to the PRISM brownbags: An Introduction to Stata and An Introduction to R and/or the other references below
Good References
PRISM's Intro to R 
PRISM's Intro to Stata 
Importing & Exporting in R 
Foreign Package in R  
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