$str = file_get_contents('file.txt'); 
$exp = explode("\n", $str); 

$output = '<table border="1" width="100%">'; 

foreach($exp as $key => $value) 
{ 
    $output .= '<tr>'; 
     
    $exp2 = explode(',', $value); 
	foreach($exp2 as $v){
		if(trim($v) == 'ABC'){
			$output .= '<td><img src="images/abc.jpg" alt=""/></td>';
		}elseif(trim($v) == 'BCD'){
			$output .= '<td><img src="images/bcd.jpg" alt=""/></td>';
		}else{
			$output .= '<td>'.$v.'</td>';
		}
	}
    $output .= '</tr>'; 
} 

$output .= '</table>'; 

echo $output;