insert text around each word

Well I recently received a CSV file from a friend to import some products into my site. I'm using Excel to edit the file so that the file can be useful to me.

On on of the columns in this file, there are links to images.

For example in one column there are 2 image urls formatted like so :

http://sitename.com/12.jpg http://sitename.com/13.jpg

Now for this to be useful to me, I need to convert that cell into :
<IMG src="http://sitename.com/12.jpg"> <IMG src="http://sitename.com/12.jpg>

Now I know it's possible to add text at the beginning and the end of a cell, but what I'd end up with is <IMG src="http://sitename.com/12.jpg http://sitename.com/13.jpg> which isn't right.
I should also mention sometimes there's only 1 url and at other times there are 2 or 3.

Thank you for your time

So what I want to know is if there's a formula which would "wrap" each word (in this case the url) with certain characters.

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Try:

=SUBSTITUTE(SUBSTITUTE(A1,"http","<IMG src=""http"),".jpg",".jpg"">")

where A1 contains original string.