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Column headings using CHAR(10) function

Controlling the configuration of Column headings

How to control exactly where the line break goes in the column heading without having to change column widths?

The tip contained in the embedded Spreadsheet explains the use of the Excel concatenation function "&" and the use of CHAR(10) to insert line breaks in to text.

Click on this link to download the spreadsheet:

I+M Excel Tips - CHAR(10)