When you select a cell (range), right-click on it, and select 'Format Cells', a Format Cells wizard with several tabs is opened. When you activate the second tab, dubbed as 'Alignment', then there you can check a format option 'Wrap Text', which allows cell entries on different rows (it wraps text automatically to several rows, when it is too wide for cell, and also you can enter a "Hard Return" to force a new row. Maybe there are other options too, but I haven't looked for them. Anyway, this "Hard Return" must have some code in cell too.