In theory it is possible - try searching using your favourite search engine with
Quote:MS Access Split string into multiple records
You will need to write some VBA to do this.
However, that would not be a good solution. A better solution is for me to point out the error of your design.
Storing values in comma-delimited columns for this purpose is Bad Design.
1. You come across the problem you currently have when you need to split the data back out again
2. You limit the number of items you can have associated with each bill by the size of the column you choose.
A far better design is to have a linking table that links order number to bill number. In fact that table would look very similar to your expected results - without the billing quantity
Have a look at some of the examples at http://www.databaseanswers.org/data_models/index_all_models.htm
] - e.g. Customers and Invoices Data Model
] and see how Invoice, Invoice_Line_Items and Products are related