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Posted to microsoft.public.excel.worksheet.functions
Herbert Seidenberg
 
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Default Extracting multiple entries in a cell into their component pieces

Put the pieces into separate cells with
Data Text to Columns Delimited Comma, Space
Name the array <arrayB.
Convert the array into a single column with this formula
=INDEX(arrayB,(ROWS($1:1)-1)/COLUMNS(arrayB)+1,
MOD(ROWS($1:1)-1,COLUMNS(arrayB))+1)
and copy down until you get #REF