Sorry I should have said

My need would be to insert the following

11, 2014-03-04, walking, cash, new, cheque, 444

12, 2014-03-04, Running, Hot, new, cheque, 22

13, 2014-03-04, Jumping, Jump, new, cheque, 232

14,...

I would like to thanks you and Gail for all the help. I will try SSIS to resolve my issue using your filter ideas

Sorry

probably best to split on the and or & symbol except where there is no Mr or Mrs in the field

eg if name Jones and Smith leave alone as...

Sorry your correct its over simplified

The name field is a free text field and could contain things like

McDonalds

Mr and Mrs Jones

Mr Smith

Mrs Peabody

Mr L Thomas & Mrs P Smith

A company...