Keep original cells embedded in merged cell

[Guest]

I want to suggest that single cells that were merged will retain their
original identity. This will help sort lists with merged cells. Of course,
if the sorting leaves the merged cells together, they can stay
merged--otherwise, they split up but keep the same value they had.

Keeping their identity will also help for references to the merged cells;
these references will not be lost (as they are now, set to zero) after a
merge.

Of course, the merged cells must all have the same value; if unequal cells
are merged, then they can all be assigned the value of the upper-leftmost
cell.

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[Ron de Bruin]

Not use Merged cells.
Only problems

Maybe you can use this ?

Excel 97-2003: Format>Cells>Alignment Tab ... Center Across Selection
Excel 2007: In the Cells group on the Home tab use
Format>Format Cells>Alignment Tab ... Center Across Selection