Excellent post in the MSDN microsoft.public.excel.programming community regarding the splitting of a firstname and lastname into two seperate columns.  The honours go to someone called “Bam”.

Last Name
=IF(ISERROR(LEFT(B2,FIND(“,”,B2,1)-1)),RIGHT(B2,LEN(B2)-(FIND(” “,B2,1))),LEFT(B2,FIND(“,”,B2,1)-1))

First Name
=IF(ISERROR(RIGHT(B1,LEN(B1)-(FIND(“,”,B1,1)+1))),LEFT(B1,FIND(” “,B1,1)+1-1),RIGHT(B1,LEN(B1)-(FIND(“,”,B1,1)+1)))