If you need to split the 3 cells in a given row into multiple rows, select those cells and choose 1 for the number of columns & 2 for the number of rows. If you need to do that for two or more rows, process them one at a time - you can't do them together.

Splitting cells into multiple columns is quite simple and can be done for both rows in one pass. You can either select all the cells and accept the split defaults (6 columns & 2 rows) which assumes cell merging before splitting, or uncheck that option and accept the new split defaults (2 columns & 1 row).

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Cheers,
Paul Edstein
[Fmr MS MVP - Word]