"Stuff happens" <vbg>........anyway, I do acknowledge the =A1&CHAR(10)&A2
way as being the better but I'm not sure why. Previously I did not take
into account that one or the other of the cells to be concatenated might
already have spaces between values therein, especially multiple
words...........still both methods are dependent upon column width and the
CHAR method will still break on spaces as well, but the CHAR method actually
works better when the column is wider than the longest string, and actually
forces the line-break where the "space" method continues to work to each
space in the concatenated string..........I guess in the long run, if you
have a wide column and WANT two lines exactly, then the CHAR method is
better........but the OP said "different lines" not just two lines, and in
some cases I personally find the appearance using the "space" method nicer,
(the devil made me say that).........anyway, now my cat is on my keyboard,
and he's telling me that it's time for my medication.........
Vaya con Dios,
Chuck, CABGx3