multiple colums under a single column

[RobotChicken]

How can I do that in Excel? There are columns beneath columns. Or is there a better way to accomplish this?

[CGM3]

I'd suggest using the Merge Cells format. In the example you show, select the two cells that comprise the IN PLACE header, right click, choose Format Cells, on the Aligment tab click the Merge Cells check box. You'll probably want to center the text as well (same tab, at the top).

[RobotChicken]

Thank you.

[mcjohn]

I use this feature frequently and although not sure about 2003, in 2007 under home tab and alignment section there is a merge and center button.