I generally do not merge cells in a worksheet/workbook because once you start
merging, you won't be able to sort without the possibility of loosing
information.
I like to use a separate column for all of my headers and work down and
across for each new subset of data.

example:
Jan Sales
Mark Susan Joan

"K8" wrote:

> I'm trying to build a spreadsheet with 3 columns and then on the second row
> one of the columns is split into 3 but I don't know how to do this!!