=a1 & char(10) & a2

turn on wordwrap for the cell with the formula.

--
Regards,
Tom Ogilvy


"Bruce N." wrote in message
...
I have a question about the concatenate function. How do you concatenate
two or more cells, so that when they appear in the target cell, the first
cell is in the top line, and the second cell is on the next line like if you
pressed <alt,<enter within the cell, if you were entering it manually as
opposed to using the formula.