You can't split an individual cell, but you can make it appear as if a cell has been split by merging the cells above it. For example, you want to split cell A2 into three cells that will appear, side-by-side, under cell A1 (you want to use cell A1 as a heading). It is not possible to split cell A2, but you can achieve a similar effect by merging cells A1, B1, and C1 into one, single cell. You then enter your data in cells A2, B2, and C2. These three cells appear as if they are split under one larger cell (A1) that acts as a heading. Watch this quick video to see how it's done.
When you merge multiple cells, the contents of only one cell (the upper-left cell for left-to-right languages, or the upper-right cell for right-to-left languages) appear in the merged cell. The contents of the other cells that you merge are deleted.
You cannot split an unmerged cell. If you are looking for information about how to split the contents of an unmerged cell across multiple cells, see Distribute the contents of a cell into adjacent columns.
After merging cells, you can split a merged cell into separate cells again. If you don't remember where you have merged cells, you can use the Find command to quickly locate merged cells.
Select the cells to merge.
Select Merge & Center.
Select the Merge & Center down arrow.
Select Unmerge Cells.
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