I am using Excel 2003
I have a cell that I paste in a description.
Lets say the cell looks like this:

This item is new.
It goes real fast.
Batteries not included.

I want a formula in another cell so the output would look like this:

This item is new. <br
It goes real fast. <br
Batteries not included. <br

Of course the description cell has a lot more info, but I'm mainly after a
cell that will put in the break "<br" at the end of every line in the cell
so it will somewhat look on a webpage like I got in the excel cell.

Thankyou for your help!