"cells" are in Excel -- is this an MS Access question?
You posted in a tablesdbdesign newsgroup for MS Access. If this is a
question about MS Access, the implication is that you are trying to do
"drop-down menus" in tables ... not a good idea!
If so, and if you're trying to store multiple values in one field... DON'T.
A2007 has a "multiple value field" misfeature if you're willing to make your
database nonstandard and hard to maintain, but that is not how relational
databases are designed to work.