string1$ = "apples, pears # and bananas"
string2$ = "pears;, " + chr$(34) + "apples ; " + chr$(34) + " an;d bananas"
commentMarker$ = "; #"
Print parse$(string2$, commentMarker$)
End

Function parse$(string$, commentMarker$)
    For i = 1 To Len(string$)
        charIn$ = Mid$(string$, i, 1)
        If charIn$ = Chr$(34) Then
            inQuotes = Not(inQuotes)
        End If
        If Instr(commentMarker$, charIn$) And (inQuotes = 0) Then Exit For
    next i
    parse$ = Left$(string$, (i - 1))
End Function