Not really.

You could merge B1:B10, but merged cells really cause trouble later (pasting,
sorting).

Maybe it would be enough just to start a new line within the cell. You can use
alt-enter if you're typing data or you could use char(10) if you're using
formulas:

="line 1" & char(10) & "line 2"
(format the cell with wraptext turned on.)

I need to sort the items by their item wrote:

I was wondering if it was possible to create rows within rows. What I mean
is A1, 1 row but within that row I would like ten rows for B1-V1. If anyone
has any suggestion that would be greatly appreciated. Thanks.

--

Dave Peterson