You might already know about a great feature in Excel 2007 called “Merge and Center”. Basically it allows you to create a cell that spans across multiple columns – great for headings for example.
But sometimes you want to merge the cells – but not centre the text. That is where “Merge Across” comes in handy. “Merge Across” does exactly the same as “Merge and Center”, except it keeps the text left justified!
How good is that! No more having to change the paragraph alignment!!!
To merge across a number of cells in Excel 2007:
1) Select the cells you want to merge
2) Make sure you are on the “Home” tab of the ribbon
3) Look for the “Alignment” group
4) Click on the small arrow beside “Merge & Center”
5) Click on “Merge Across”
To unmerge, all you need to do is select the cell, and click on the “Merge & Center” button.
‘till next time!
TNP 
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Actually, “Merge Across” is even niftier than that. For the action you described above, the “Merge Cells” option works just fine. However, let’s say I have a column of 220 cells and I want to merge them with the next column. I can select each “merge” pair individually, then hit “Merge Cells,” or I can select the entire column *and* the adjacent column into which I’m going to merge them, then hit “Merge Across.” In one fell swoop, the cells in the original column will merge with their neighbors.
Without this, you’d be merging all 440 cells into one, and keeping only the content of the topmost leftmost cell.
Nifty, no?
Don Roberto