property Items.CellMerge([Item as Variant], [ColIndex as Variant]) as Variant
Retrieves or sets a value that indicates the index of the cell that's merged to.

TypeDescription
Item as Variant A long expression that indicates the item's handle.
ColIndex as Variant A long expression that indicates the column's index, a string expression that indicates the column's caption or the column's key.
Variant A long expression that indicates the index of the cell that's merged with, a safe array that holds the indexes of the cells being merged.
Use the CellMerge property to combine two or more cells in the same item in a single cell. The data of the source cell is displayed in the new larger cell. All the other cells' data is not lost. Use the ItemDivider property to display a single cell in the entire item. Use the UnmergeCells method to unmerge the merged cells. Use the CellMerge property to unmerge a single cell. Use the MergeCells method to combine one or more cells in a single cell.

The following sample shows few methods to unmerge cells: 

You can merge the first three cells in the root item using any of the following methods: