Dim Tst(1)
Tst(0) = ”a1,””b11,””””b12””””,””””b13””””””,””c1”””
Tst(1) = ”a2,””b21,””””b22””””,””””b23””””””,””c2”””

Dim Src, Var, Qot, Val, Cols(), Col
For Each Src In Tst
 Qot = False
 ReDim Cols(0)
 Col = 0
 For Each Var In Split(Src, ”,”)
  If Qot Then Val = Val & ”,” & Var Else Val = Var End If
  If (Len(Var) − Len(Replace(Var, ””””, ””))) Mod 2 Then Qot = Not Qot
  If Not Qot Then
   If Col > 0 Then ReDim Preserve Cols(Col)
   Cols(Col) = Replace(Replace(Replace(Replace(Chr(0) & Val & Chr(0), Chr(0) & ””””, ””), ”””” & Chr(0), ””), Chr(0), ””), ””””””, ””””)
   Col = Col + 1
  End If
 Next
 MsgBox Join(Cols, Chr(9))
Next