Extracting Comma Seperated data into individual Cells

Again, I must turn to the Excel Power Users with another dilemna. In the attached XLS I have 4 columns of data. My problem is extracting the data in columns B, C & D. I need to extract each color type to it's own individual cell. Example: I need 131A-Dark Gray placed in cell A1, 133-Blue placed in cell A2, 451-Burgundy placed in A3, etc, etc. The Data from columns C & D would also be placed in it's own row in the same way. Also as you can see each cell doesn't contain the same number of entries. This is for a project that is almost complete except for this data. I have tried to obtain this data for 3 days now.

Is there a way with a formula I can extract the individual color options for each item into a new sheet or am I going to have to do these entries manually, Yikes, I hope not I have 275 items. Someone suggested a Pivot Table and I have played with that for a whole day without any success. I feel like an idiot!!!!! I know that someone out there must know something

I now turn this over to all the brains.

Rich

Here is some additional information that may help. Each one of the color options in the cell is seperated by a comma so is there a way to get the data to the left and between the commas?