Ich hab mal was gebastelt: Schau mal obs so paßt:

Option Explicit

Sub Zeichen_Trennen()
Dim Str0 As String
Dim LaufZahl As Long
Dim Teil As Long
Dim CurLine As Long
Dim CurCol As Long
CurLine = 1
CurCol = 2
With ActiveSheet
Do
    Str0 = .Cells(CurLine, 2)
    If Len(Str0) > 60 Then
        Do
            For LaufZahl = 60 To 1 Step -1
                If Mid(Str0, LaufZahl, 1) = " " Then
                        .Cells(CurLine, CurCol) = Left(Str0, LaufZahl - 1)
                        Str0 = Right(Str0, Len(Str0) - LaufZahl)
                        CurCol = CurCol + 1
                        If Str0 <> "" Then
                            If Len(Str0) <= 60 Then
                                .Cells(CurLine, CurCol).Select
                                Selection.Columns.Insert xlShiftToRight
                                .Cells(CurLine, CurCol) = Str0
                                CurCol = 2
                                Exit Do
                            Else
                                .Cells(CurLine, CurCol).Select
                                Selection.Columns.Insert xlShiftToRight
                                Exit For
                            End If
                        End If
                End If
            Next LaufZahl
        Loop
    Else
        CurLine = CurLine + 1
        CurCol = 2
    End If
    If .Cells(CurLine, 2) = "" Then Exit Do
Loop
End With

End Sub

Severus