We need to see the input text file to suggest a way of solving this.

You need to explain how the process can decide when a new row needs to be created. If any cells can contain crlf then there needs to be a macro or some other automated process to transfer this information up to the preceding row.

It may be possible to do without a macro but without seeing a significant portion of the text file, we have no way of making a meaningful suggestion.

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Andrew Lockton
Chrysalis Design, Melbourne Australia