'Merging Cells with no data
'Merging Content onto a new cell =CONCATENATE(A14,B14)
Split a Merged Cell
http://office.microsoft.com/en-us/excel/HP052510211033.aspx#SplitMergedCells
Split merged cells
You can split only cells that were previously merged.
Select the merged cell.
When you select a merged cell, the Merge and Center button also appears selected (selected: A toolbar button always has a border around it when it's selected, even when the pointer is not resting on the button.) on the Formatting toolbar.
To unmerge cells, click Merge and Center .
Note When the merged cell is split, the contents of the merged cell will appear in the upper-left cell of the range of split cells.