Inserting and Deleting Cells
In Excel XP, you have another alignment option available to you: Merge and Center. This is performed when you want to select one or more cells and merge them into a larger cell. The contents will be centered across the new merged cell.
The picture below shows why we might want to merge two cells. The spreadsheet presents last month and this month sales and expenses for Sally. Notice that Sally's name appears above the Last Month column. To evenly center Sally's name across the two cells, we'll use the Merge and Center command.