Dim sInhalt(0, 0) As String
 
Dim sReihen() As String
Dim sFelder() As String
Dim i As Integer
Dim u As Integer
Dim nCount As Integer
 
Const maxFelder = 10
 
sReihen = Split(Daten, Chr$(10))
nCount = UBound(sReihen) - 1
 
ReDim sInhalt(nCount, maxFelder)
For i = 0 To nCount
  If sReihen(i) <> "" Then
    sFelder = Split(sReihen(i), "><")
    For u = 0 To UBound(sFelder)
      sInhalt(i, u) = sFelder(u)
    Next u
  End If
Next i