I thought you were saying that you didn't have any line breaks in the
file.

Well, following on from the Notepad/Wordpad idea, can't you use Find &
Replace in Notepad/Wordpad to change "A" to "A," and "B" to "B,", "C"
to "C," etc up to "Z" to "Z,". Then when you import it to Excel, you
can specify comma as the delimiter in the Text Import Wizard.

You need to be careful that there are no more than 256 characters on a
line, as this is the number of columns in Excel.

Hope this helps.

Pete