Learn How to merge cells in MS Excel
You can’t split an individual cell, but you can make it appear as if a cell has been split by merging the cells above it. For example, you want to split cell A2 into three cells that will appear, side-by-side, under cell A1 (you want to use cell A1 as a heading). It is not possible to split cell A2, but you can achieve a similar effect by merging cells A1, B1, and C1 into one, single cell. You then enter your data in cells A2, B2, and C2. These three cells appear as if they are split under one larger cell (A1) that acts as a heading.