As Sean has said, they aren't tabs, they are carriage returns (CHAR(13)) If they were tabs you wouldn't get multiple rows, you'd get multiple columns in excel.

There are many different white space characters and when you aren't getting the results you need you need to find out what character is really there. You can use a numbers/tally table to break out a string into each character and use ASCII([character]) to find out the ASCII code for each character and then replace the codes you get for white space. I use http://www.asciitable.com/ when I'm wondering what an ASCII code stands for.