Using sed to replace special characters

Hi everyone
I have file1 contains:
'7832'
' 8765
6543
I want a sed command that will format as:
'7832' , '8765' , '6543'

I tried

sed -e s/\'//g -e 's/^[ ^t]*//;s/[ ^]*$//' file1 > file2
sed -e :a -e '$!N; s/\n/ /; ta' file2

which gives: 7832 8765 6543

I need some help to continue with this. Thanks

awk -vORS=" , " '{gsub("[^0-9]","");print"#"$0"#"}' file1 | tr "#" "'"

Thanks bartus11. I forgot to mention that the line "may" also start with a letter; how do I modify the awk command?

It should work in that case too.

tr "\n" "," <file|sed "s/,/','/g;s/''/'/g;s/,'[ \t]*/,'/g;s/','$/'/"

Modified bartus11 code.

awk -vORS=" , " '{gsub("[^0-9a-zA-Z]","");print"#"$0"#"}' file1 | tr "#" "'"

OR

awk -vORS=" , " '{gsub("[[:alnum:]]","");print"#"$0"#"}' file1 | tr "#" "'"