How to Combine Contents of Two Rows of Cells in Excel 2007

1. Click the 'Start' button from the desktop on your computer, and then click the 'All Programs' option. Select the 'Microsoft Excel 2007' application from the list of programs.
2. Click the 'Microsoft Office' button from the top right corner of the program followed by the 'Open' option. Select the Excel 2007 worksheet file you want to combine cells with, and then click the 'Open' button.
3. Select the two rows of cells that you want to combine with your mouse. The cells should be highlighted.
4. Select the 'Home' tab, and then click the 'Merge and Center' option from the 'Alignment' group. The cells will then be merged together.
5. Click the 'Merge and Center' button again at any time to split the merged cells if you no longer want the contents to be combined.