Tab Stop Order
 

I have created a form using Excel, and I want to set the tab stops in a
certain order. The reason for this is, some of my cells are merged and some
are not. If I use "Enter" to move between the cells that I want to enter data
into, then it will skip cells.
I.E. my cells is actually A3 merged with B3, but my next cell is only A4.
When I hit enter, it goes down to the next cell in column B that is unlocked.

Is there a way to set the order of cells so that whether I hit Tab or Enter,
it will go to the next assigned cell.

Please Advise,
Thanks in Advance
Travis