i assumed that your all data is in Column A like this:
A1= abhishak,anurag,deeleep,suresh
A2= mohan,sohan,kailash
A3= ram,shyam,vimal,kailash,hari
A4= ajay,vijay
then
dear follow the following steps
1. select the coloumn A
2. Go to the data tab...
3. now select the Option "Text to Column"
4. now select "delimited" option and click on "next" button
5. now select "comma" option and select "Space" option (if there is space between two names with comma)
6. then click on "next" button
7. then click on "Finish" button
now you will see that you want....
i hope it is useful
Regards
CA Mahaveer Somani