Setting up PO: In File Path and corresponding UTL_

[Balasubramanian]

Dear friends,
Kindly let me know what is the purpose/significance of UTL_FILE parameter in the INIT.ORA file.Also kindly brief me on creating a directory in the same.

Basically i am looking forward to add the PO: In File Path parameter,for e?mailed purchase orders,as this indicates the absolute path of the directory where the optional terms and conditions file is stored.

If anybody has perviously done this,kindly throw light on the same.

Regards,
Bala.