Personally, I *never* use merge cells - it interferes with sorts, fills,
data selection, formatting, copy & paste, etc.

Center across selection is useful for extending column headings across
multiple columns.

In article <2B22E2E2-A5FA-40E8-BD35-EF1AEC6FE32B@microsoft.com>,
"Michele" <Michele@discussions.microsoft.com> wrote:

> When is it more appropriate to "center across" selection rather than "merge"
> cells? What are the advantages/disadvantages to these two types of cell
> alignment? Thanks very much.