As an alternative to merging cells vertically:

If the cells are of two different rows in the same column
you might consider using just one row and when entering
data into the cell hitting the ALT+Enter to get a new line
within the cell. You can use CHAR(10) in a concatenation,
but you will then have to use format, cells, alignment, wrap
so that the wrap will take effect; otherwise, you will see
square bullet symbols for unprintable characters.

You can then format the row to be aligned at the top or
at the bottom of the cells.

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HTH,
David McRitchie, Microsoft MVP - Excel [site changed Nov. 2001]
My Excel Pages: http://www.mvps.org/dmcritchie/excel/excel.htm
Search Page: http://www.mvps.org/dmcritchie/excel/search.htm

"the_divine_blade" wrote in
message ...
How do I combine two row headings while keeping the actual rows
separate?