Check out the MatrixCursor
documentation. Check for instance this example.
String[] columns = new String[] { "_id", "item", "description" };
MatrixCursor matrixCursor= new MatrixCursor(columns);
startManagingCursor(matrixCursor);
matrixCursor.addRow(new Object[] { 1, "Item A", "...." });
SimpleCursorAdapter adapter =
new SimpleCursorAdapter(this, R.layout.layout_row, matrixCursor, ...);
setListAdapter(adapter);
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