Hi

you can not split a cell in excel, you can, however, merge them ... so if
you use 5 columns, merge three cells in the first row and play around with
the sizing you might be able to achieve what you're after.

A note however, merged cells can be a nightmare later on down the track with
sorting / filtering etc.

Cheers
JulieD

"K8" wrote in message
...
I'm trying to build a spreadsheet with 3 columns and then on the second
row
one of the columns is split into 3 but I don't know how to do this!!