
Merge or unmerge cells in Numbers on iPad
Merging table cells combines adjacent cells into a single cell. Unmerging cells that were previously merged retains all the data in the new top-left cell.

Here are some restrictions:
- You can’t merge non-adjacent cells or cells from different areas of the table — for example, cells from the body and the header. 
- You can’t merge columns or rows. 
- You can’t split a cell. If a cell has never been merged with another cell, it can’t be unmerged. 
Note: You can’t use forms for tables with merged cells. Forms in a Numbers for iPhone or iPad spreadsheet are hidden when you open the spreadsheet in Numbers for Mac. In Numbers for Mac, merging cells in a table linked to a form may clear the form.
Merge cells
- Go to the Numbers app  on your iPad. on your iPad.
- Open a spreadsheet, then select two or more adjacent cells. 
- Tap  in the bottom-right corner of the screen, then tap Merge Cells. in the bottom-right corner of the screen, then tap Merge Cells.- Note: If you can’t see Merge Cells, you might have selected entire columns or rows, or a header cell and a body cell, which can’t be merged, even if they’re adjacent. 
These are the results of merging cells:
- If only one of the cells contains content prior to merging, the merged cell retains the content and formatting of that cell. 
- If multiple cells contain content before merging, all the content is retained, but cells with a specific data format, such as numbers, currency or dates, are converted to text. 
- If a fill colour is applied to the top-left cell, the merged cell takes on the fill colour. 
- If you used a form to enter data into a table, you can’t merge any of the cells in the table. 
Unmerge cells
- Go to the Numbers app  on your iPad. on your iPad.
- Open a spreadsheet, then tap the cell. 
- Tap  in the bottom-right corner of the screen, then tap Unmerge Cells. in the bottom-right corner of the screen, then tap Unmerge Cells.- All of the content and formatting from the previously merged cell appears in the first unmerged cell. 
Note: Merged cells are treated specially in formulas:
- To refer to the cell directly in a formula, use the address of the merged cell’s top-left corner (for example, C3). 
- You can’t include only part of a merged cell in a cell range that’s used in a formula. 
- If you refer to a cell in a formula and then merge the cell with cells outside the formula’s intended range, the formula may result in an error.