A data conversion system and method are provided. Specifically, under the present invention, a collection of data records is received from a first application. The data records include data fields for storing data entries, with at least one of the data fields including multiple data entries. Each data entry is tagged with a corresponding data header (meta data) and individually arranged, along with a corresponding record identifier, into a separate row of a table. This eliminates any multiple value data fields so that the data can be more accurately manipulated and reported by a second application.