I have a question. Someone below asked the question about combining columns
(See "Combining columns????"). I would like to know if there is a formula
that would do the same but the other way around, in other words, breaking the
content of a cell into separate cells.

The formula provided to combine was: = A1&", "&B1&", "&C1 so I guess what I
need is the opposite of what this formula does. Any thoughts?

I especifically want to break down a cell that has a name and last name in
the same cell and break it down into two cells so I can do a .CSV file and
imported into my outlook.

Thanks for the replies in advance.