Function for splitting a delimited and qualified string (CSV)

Split

public string[] Split(string line, string qualifier, string delimiter)
 {

     bool qualifierState = false;
     int startIndex = 0;

     List values = new List();

     //split the line into a character array so we can parse the line and take text qualifiers into consideration
     char[] items = line.ToCharArray();

     for (int charIndex = 0; charIndex <= items.Length-1; charIndex++)
     {
      if ((qualifier != null) && (items[charIndex].ToString() == qualifier))
       {
         //flip the state since we hit the next qualifier
         qualifierState = !(qualifierState);
       }
       else if (!(qualifierState) & (items[charIndex].ToString() == delimiter))
       {
         //Grab the field and strip out any qualifiers
         values.Add(line.Substring(startIndex, charIndex - startIndex).Replace(qualifier, string.Empty).Trim());
         //Increment the start index
         startIndex = charIndex + 1;
        }
       }

       //If we are not at the end, then grab the last bit as the last field
       if (startIndex <= line.Length)
          values.Add(line.Substring(startIndex, line.Length - startIndex).Trim());

       //return the string array   
       return values.ToArray();

}