Depending on what you want in there though, you may be able to achieve that
kind of effect, eg

Format the cell as Chip described, type 'ab' hit ALT+ENTER, type few spaces
and then type 'cd'

Get the spacing right and you will have the appearance of a split cell.
Useless for data that needs to be numeric, but if it functions as a column
and row header then it works fine. Not an ideal choice to me as you can't
refer simply to each value (though it can be done), but it may be what you
are looking for.

--
Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

----------------------------------------------------------------------------
It's easier to beg forgiveness than ask permission :-)
----------------------------------------------------------------------------

"Chip Pearson" wrote in message
...
You can't really do this. You can put a diagonal line through a
cell. Go to the Format menu, choose Cell, then the Borders tab.
Click the diagonal line button. This will display a diagonal
line in the cell, but will have no effect on splitting the cell's
text between the two regions.


--
Cordially,
Chip Pearson
Microsoft MVP - Excel
Pearson Software Consulting, LLC
www.cpearson.com


"Tupid" wrote in message
...
Please help as I need to know asap.

Thank you.