See office 2007 help topic id HP01216399
Split the contents of a cell across multiple cells
Select the cell, range, or entire column that contains the text values that you want to distribute across other cells.

A range can be any number of rows tall, but no more than one column wide. You also need to keep enough blank columns to the right of the selected column to prevent existing data from being overwritten by the data that will be distributed.

On the Data tab, in the Data Tools group, click Text to Columns.

Follow the instructions in the Convert Text to Columns Wizard to specify how you want to divide the text into columns.

For help with completing all the steps of the wizard, click Help in the Convert to Text Columns Wizard.