Exporting rows of data to .txt file

Hi there, I have a spreadsheet containing 2 columns of data. The first is a product code (column A) and the second is a description relating to that code (column B).

Is it possible to export the data in each row in column B into a text file with the file name being the corresponding product code in column A?

there are 468 rows in total and I am using Excel 07. Below is a small extract of data. Hope someone can help, Thankyou

2720 Metal Hexagon Stand For Use With Cs86 Hexagon Aquarium
901 Quickly & Effectively Treats Fish With Parasites
11922 A Dry Food To Fulfil Your Cats Complete Diet RequirementAnd Fats
2498 Bird Table Rustington
3027 Assorted Crazy Shapes That Can Be Linked Together
3481 The Easiest To Adjust And The Most Reliable Aquarium Heaterstat
4648 Paddock For Rabbits.