Let's consider the following glossary (with English and Korean) in Excel format:

I want to convert it to a Trados TM.
There are several ways to do this. Here, I'll use a very simple method to convert it to the TM.
Select both Column A and Column B and then copy them by pressing [Ctrl+C.] Open a text editor which supports regular expressions such as EmEditor, EditPad or AcroEdit. (There are many free text editors which support regular expressions.)
Paste the content copied above into the text editor.

Now, open the "Replace" dialog by clicking [Ctrl+H] or other key combination depending on the text editor.

In the Replace dialog box, please type as follows:
Find: (.*)\t(.*)
Replace with:
<TrU>\r\n<Att L=Subject>Subject_name\r\n<Att L=Project>Project_name\r\n<Seg L=EN-US>\1\r\n<Seg L=KO-KR>\2\r\n</TrU>
The Subject and Project attributes (in red text) are optional. And the language codes (EN-US, KO-KR) should be changed according the actual language pair.
In Figure 3 above, the option "Use Regular Expressions (or regex)" must be checked. Click "Replace All." The resulting screen will be as follows:

Save it in a text format. Now, you can import it from Trados Workbench.
If certain special characters are included in source or target strings, an error may occur. For example, if there is an ampersand "&", it will not work properly. In this case, it must be replaced with "& amp;" (no space between "&" and "amp;")