Thanks for the feed-back.
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Regards,

RD

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"jlr" wrote in message
...
Thank you, RD.
Yes, this does help as it gives me a starting point to start playing!
Joni

"Ragdyer" wrote in message
...
No it can't.

But, you can create an *appearance* of such a set-up, by combining
some of
the upper columns together.

For example, select B1 to C19, then:
<Format <Cells <Alignment tab,
Expand the "Horizontal" window, and click on "Center Across
Selection", then
<OK

Play with the column widths and the cell borders, where you eliminate
the
grid lines, and you can get some semblance of mixed columns in the
upper and
lower portion of your sheet.
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HTH,

RD