Jim, you've got an ugly looking file there. It certainly isn't tab
delimited, and I can't identify the character that's used as a delimiter.
It's pasting into my instance of Excel as a lowercase letter L. You can't
use a letter as a delimiter in the text-to-columns utility without messing
everything up. Surely the source for this file wouldn't have used the letter
L as a delimiter?
Moreover, it looks like the beginning of the 2d line - the one that is
wrapped in quotes - is a continuation of the first line.
What is generating this file? Something you can control, or is it a
mainframe app or something external?
You could try 1) a search & replace for the double quotes (replacing it with
nothing, followed by a search & replace for a space-l-space sequence (that's
a lowercase L), replacing that sequence with a comma or a |
(shift-backslash), then doing the text to columns.
Beyond that, I'd rework it from the source
Good luck