easy answer goes out the window then,
Just some thoughts on the issue since i dont know what your data looks like i will try to be general
1. im struggling to recreate the problem (admittingly uising notepad as my external data source). The only wawy i can get data to split cells is if i have a carriage return in my data does your data represent this in any way, im dont know oracle at all but possibly this cant happen,
2. Im running xl 2002 at the moment and possibly features have been updated to deal with this, i used to obtain data like this and all i used to do is to write a quick macro just to pull them into a line together in seperate cells but maybe this is not an option for you,
3. do you really need such large amounts of data in individual cells as it will probably be totally unreadable. but maybe this is a need of your user.
4. do you really need to hold the data in excel could you just not produce a pivot table on your view in oracle, then when you need to see some of the data you can just double click on a cell in the pivot and this will provide a list for you, i basically use Excel and MSSQL on a daily basis and try as much as possible not to take data into excel if at all possible but just generate the reports i need
But i will continue to look into this for you and see if i can come up with a soloution
David