If you need more rows or columns in some spots than others, you can use the Merge Cells and Split Cells commands. Here are some ways to merge cells:

• Click the Eraser button on the Design tab, and then click the line you want to erase. The cells on either side of the deleted line are merged.
• Select the cells that you want to merge and click Merge Cells on the Layout tab.
• Select the cells to merge, right-click them, and choose Merge Cells.

Here are some ways to split cells:

• Click the Draw Table button on the Design tab, and then drag to draw a line in the middle of a cell to split it.
• Select the cell that you want to split, right-click it, and choose Split Cells. In the Split Cells dialog box (see Figure 23-9), select the number of pieces in which to split in each direction, and click OK.
• Select the cell to split, and then click Split Cells on the Layout tab. In the Split Cells dialog box (see Figure 23-9), select the number of pieces in which to split in each direction, and click OK.

FIGURE 23-9
Specify how the split should occur.

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