Not sure what you are after, but if you're looking for a "drill down" type of effect, perhaps you should take a look at Pivot Tables.

In short, rows and columns can be hidden in worksheets, but there are no other "layers" of objects to expand or collapse. There are, of course, user forms and other objects, but they not intended for general data storage.

As Stephen suggested, clarify what you are doing and to help us understand, post a sample workbook that shows what you are trying to achieve.