How to Split a Cell in Excel 2007

1. Open the Excel document that has the cell you need to change.
2. Click the 'Home' tab in the Office ribbon at the top of the screen.
3. Click on the merged cell you want to split. The button labeled 'Merge Center' in the alignment group is highlighted in orange by default, indicating that you've selected a merged cell.
4. Click the 'Merge Center' button to split the cell into separate cells.