= Rick: I tried ="a"&String(2, vbLf)&"b", ="a"&String(2, CHAR(10))&"b",
and ="a"&String(2, 10)&"b" and all produce the #name? error.

I have to apologize to you... because you posted in the programming
newsgroup, I assumed you were looking for a VB solution (developing
worksheet formulas are not really considered "programming"); however, I
should have realized that you wanted a formula response by your use of the
CHAR function... problem is, that spelling is very close to VB equivalent
function Chr... again, because you posted in a programming group, my mind
simply saw Chr and not CHAR. Anyway, there is a similar solution at the
worksheet formula level in the REPT function. For example, try this...

="A"&REPT(CHAR(10),3)&"B"

but make sure you format your cell(s) for word wrap or you won't see the
result.

Rick