how I can create tree list in excel sheet
Please advice in detailed .

Hi
You need to explain exactly what you want to achieve and with what data to enable us to help you. Once you have given us more detail I am sure we will be able to help you.
For example are you importing data from another application and you want to display it in a tree format or are you creating data from scratch and want to enter it in a tree format?
Tony(OTPM)

I want to create like below

A---B---C
-----D---E
----F


So, A can expand top B and D , D can expand to E and F .
Please advice .

Hi
I am sorry but it is still not clear what you are trying to achieve and why.
Is the second row based on an entry in the first row? If so what is the criteria?
Tony(OTPM)

No,
no dependent.
just one column can expand to second column .
and second column can expend to third column.

Hi
I am sorry but you are still not making it clear what you are trying to achieve.
Please post a sample showing the correct criteria and then we will try and help you.
Tony(OTPM)