The next version of Excel should allow the user to format a cell to "left
align across selection" in addition to just "center across selection." This
will be useful in situations in which a cell contains multiple lines of text
when "wrapped" and the user does not want to merge cells to fit the text.
The current option of "center across selection" allows the user to refrain
from merging cells, but is not ideal for paragraph block text passages.
"Left align across selection" will allow text to be displayed in normal
paragraph format without having to merge cells and disrupt columns.

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http://www.microsoft.com/office/comm...et.f unctions