-d  list
       Unless a backslash character appears in list, each character in list is an  element  specifying  a
       delimiter  character. If a backslash character appears in list, the backslash character and one or
       more characters following it are an element specifying a delimiter character as  described  below.
       These elements specify one or more delimiters to use, instead of the default <tab>, to replace the
       <newline> of the input lines. The elements in list shall be used circularly;  that  is,  when  the
       list is exhausted the first element from the list is reused. When the -s option is specified:

-s     Concatenate  all  of the lines of each separate input file in command line order. The <newline> of
       every line except the last line in each input file  shall  be  replaced  with  the  <tab>,  unless
       otherwise specified by the -d option.