Hi!
Think carefully about the advice you have been given.
The reason no-one is jumping in to answer the question as you pose i
is because it can't be done. What can be done is to create th
appearance of having put 2 cells into one.
I think you should try it: Select cells A1 and B1.
Format > Cells > Alignment and click the box for merge cells.
Now go to Borders and put a border round this merged range.
Copy A1 & B1
Paste special > formats onto A3:B40 (missing A2)
Go now to A2 and B2 and Format >Cells > Borders: put some lines roun
them.
The result should look as though 2 cells (A2 and B2) have been inserte
into 1 cell of the A/B merged selections.
But it will only look like it: it won't behave like it when addressin
cells.
In fact, most people with experience don't like merge because it ca
seriously hinder worksheet operatons. So I'm not recommending it
merely explaining it.
Al