There is none and we should all be happy about that since merge cells always
cause problems sooner or later,
you can however put an icon for it on a toolbar
Do Tools>Customize select Categories, choose Format
In the list of commands find the button and drag it to one of your toolbars.
Click the Close button.
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Regards,
Peo Sjoblom
Excel 95 - Excel 2007
Northwest Excel Solutions
www.nwexcelsolutions.com
"It is a good thing to follow the first law of holes;
if you are in one stop digging." Lord Healey