That depends on the nature of the files. The extension could mean anything.
Try making a copy of one of the .dat files (so you don't mess it up!) and see
if you can open it in Notepad. If it opens and looks "logical" - probably
identically-structured records with fixed length fields - then you can use
File... Get External Data... Import and select "text" as files-of-type. You
might have to rename the files from .dat to .txt though.
However, if the files are binary data, it may be much harder. Do you have the
Computer Ease program installed? Does it have an option to export the data to
comma-separated-text or some other format?