>>726のはこんな感じ？
#include <stdio.h>
#define SIZE 240 * 240
int main()
{
short data[SIZE];
FILE *fp;
if ((fp = fopen("PR20060526-13.pol", "rb")) == NULL) return -1;
fread(data, sizeof(data[0]), sizeof(data) / sizeof(data[0]), fp);
fclose(fp);
if ((fp = fopen("output.txt", "w")) == NULL) return -1;
int i = 0;
while (i < SIZE)
fprintf(fp,"%d%c", data[i++], i % 240 ? ',' : '\n');
fclose(fp);
return 0;
}