Not sure whether you're referring to this ..

Pressing ALT+ENTER will break for a new line inside the cell

So you could try, say in A1:

Type "100", press ALT+ENTER, type "200", press ENTER

Then it'll appear in A1 as:
(but as "text", not numbers)

100
200

--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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"dkay10" wrote in message
...
How do I format a cell to display two stacked numerical values?