Changing Text file to Access/Excel/Word Format

I have a problem. Can you convert the file to only a list in Access/Excel/Word

now the format is like this

anchovy images\a\a00.gif1261.gif ancient images\a\a00.gif1262.gif anciently images\a\a00.gif1263.gif ancillary images\a\a00.gif1264.gif and images\a\a00.gif1265.gif anecdotal images\a\a00.gif1266.gif



and i want it like this:-

anchovy images\a\a00.gif1261.gif
ancient images\a\a00.gif1262.gif
anciently images\a\a00.gif1263.gif
ancillary images\a\a00.gif1264.gif
and images\a\a00.gif1265.gif
anecdotal images\a\a00.gif1266.gif

Please send me a code or any way you can tell me

Thanks

Just read in the existing file, insert a vbCRLF after every second space you find, and write it out to a new file