Hi
Same as Peter's, just adapted to account for a case like the second example:
=MID(A1,FIND("""",A1)+1,FIND("|",SUBSTITUTE(A1,"""","|",LEN(A1)-LEN(SUBSTITUTE(A1,"""",""))))-FIND("""",A1)-1)
<table style="background: none repeat scroll 0% 0% rgb(255, 255, 255); border-collapse: collapse; border-width: 2px; border-color: rgb(204, 204, 204); font-family: Arial,Arial; font-size: 10pt;" border="1" cellpadding="1"><tbody><tr><th style="border-width: 1px; border-color: rgb(136, 136, 136); background: none repeat scroll 0% 0% rgb(153, 204, 255);"> </th><th style="border-width: 1px; border-color: rgb(136, 136, 136); background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;">A</th><th style="border-width: 1px; border-color: rgb(136, 136, 136); background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;">B</th><th style="border-width: 1px; border-color: rgb(136, 136, 136); background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;" width="30">C</th></tr><tr><td style="border-width: 1px; border-color: rgb(0, 0, 0); padding: 0.4em 0.5em 0.25em; background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;">1</td><td style="padding: 0.4em 0.5em 0.25em; text-align: left; border-width: 1px; border-color: rgb(136, 136, 136);">john said, "I AM IN LOVE" in his latest
tale of fantasy</td><td style="padding: 0.4em 0.5em 0.25em; text-align: left; border-width: 1px; border-color: rgb(136, 136, 136);">I AM IN LOVE</td><td style="padding: 0.4em 0.5em 0.25em; text-align: right; border-width: 1px; border-color: rgb(136, 136, 136);"> </td></tr><tr><td style="border-width: 1px; border-color: rgb(0, 0, 0); padding: 0.4em 0.5em 0.25em; background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;">2</td><td style="padding: 0.4em 0.5em 0.25em; text-align: left; border-width: 1px; border-color: rgb(136, 136, 136);">The tall guy, said, "THE NAME OF THE PLA
Y IS "BEAUTIFUL", BUT "CONFUSING"", afte
r the play.</td><td style="padding: 0.4em 0.5em 0.25em; text-align: left; border-width: 1px; border-color: rgb(136, 136, 136);">THE NAME OF THE PLAY IS "BEAUTIFUL", BUT
"CONFUSING"</td><td style="padding: 0.4em 0.5em 0.25em; text-align: right; border-width: 1px; border-color: rgb(136, 136, 136);"> </td></tr><tr><td style="border-width: 1px; border-color: rgb(0, 0, 0); padding: 0.4em 0.5em 0.25em; background: none repeat scroll 0% 0% rgb(153, 204, 255); text-align: center;">3</td><td style="padding: 0.4em 0.5em 0.25em; text-align: right; border-width: 1px; border-color: rgb(136, 136, 136);"> </td><td style="padding: 0.4em 0.5em 0.25em; text-align: right; border-width: 1px; border-color: rgb(136, 136, 136);"> </td><td style="padding: 0.4em 0.5em 0.25em; text-align: right; border-width: 1px; border-color: rgb(136, 136, 136);"> </td></tr><tr><td colspan="4" style="background: none repeat scroll 0% 0% rgb(153, 204, 255); padding-left: 1em;"> [Book1]Sheet3</td></tr></tbody></table>