Simply put, to merge cells is to make multiple cells in a row or column or both into just one cell. It’s basically the equivalent of absorbing individual spaces on the spreadsheet that have been divided so that it can be used for only one purpose. This purpose can be anything, from labels to just one giant marker for the report. It is actually fairly easy to merge cells in a spreadsheet software tool and it is also a rather common practice. Every industry makes use of it, from the food industry with their POS systems to accounting firms, for obvious reasons.  However, to merge cells can mean different things depending on what you are using it for. It can have a different meaning to those who are using it to send an invoice compared to those who are using it to keep track of certain data sets. More often than not, though, merging cells in a spreadsheet is more about being organized.  So if you like your presentation to look neat and tidy, this might be something worth looking into.