If you google "excel cells replace tabs with spaces" you get quite a few answers but most come back to the ALT0009 find and replace - which obviously worked for some people
The real Jedi Masters have posts with all sorts of code and macros to do the same so it's clearly possible... but not simple
I've set a minion to do it manually - if I get time on Monday I might try and run down the originator of the spreadsheet and find where they got the cell data from (it's mainly text and looks like it may have come form another document -) I wonder if WORD may be the culprit.......