Thanks for your reply, NogDog.
I have to do some more testing on this. For some reason, Excel (on XP machine) is not interpreting the double-quotes as described.
I put your example into a .txt file along with 2 other fields, using '+' as the delimiter. The format below is similar to the output of the text file generated from a php script when the data was listed as $var1+$var2+$var3+$var4+$var5, where $var5 was similar to your original example. In the .txt file, the second paragraph of $var5 dropped down to the 2nd line in the same way shown below.
For the example below, when the 3rd field was changed in the .txt file using the additional quotes needed for the CSV format when there are line breaks, quoted text, etc...
abc+2+"I said, ""This is a test.""
The end."
in Excel, it became...
~~~~~~~~~~~~~~~~~~~~
A B C
abc 2 I said, "This is a test."
The end."
~~~~~~~~~~~~~~~~~~~~
As shown, Excel seems to properly interpret the double-quotes in the 1st sentence (notice the 1st one and 1 pair from the doubled-up quotes are gone), but leaves an unmatched double-quote in the 2nd sentence since it is not interpreted to match the interpretation of the 1st double-quote at the beginning of the 1st sentence of cell 'C'.
In essence, when it hits the carriage return at the end of the 1st sentence of cell 'C', it stops, then handles the 2nd sentence separately, creating an orphaned double-quote as well as adding that 2nd sentence to cell 'A'.
This is similar to the type of result I was getting from my original example for $var5, thereby prompting the starting of this thread.
If you have more thoughts on this, please let me know.
Again, thanks in advance.