split cells

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You cannot split a cell or range of cells that have not
been previously merged. You can, however, divide the
content of unmerged cells and display it across other
cells.
Select the cell or range of cells that contains the text
values you want to divide across other cells. A range can
be any number of rows tall, but no more than one column
wide.
Important There must be one or more blank columns to the
right of the selected column or the data to the right of
the selected column will be overwritten.

On the Data menu, click Text to Columns.
Follow the instructions in the Convert Text to Columns
Wizard to specify how you want to divide the text into
columns.
 
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