First, Thank you for speedy response.
Jim - Maybe little confusion - the 2 fields are already seperated I am trying to combine two fields into 1 cell and have them line up nicely.
Weaver - i tried your response and using Arial - which I believe is non proportionally spaced font in excel, but it's still not lining up . Did it work for you?
Here is what I am getting - as you can see the gwashington & rkelly aren't lining up???
<TABLE style="WIDTH: 426pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=567><COLGROUP><COL style="WIDTH: 158pt; mso-width-source: userset; mso-width-alt: 7680" width=210><COL style="WIDTH: 101pt; mso-width-source: userset; mso-width-alt: 4937" width=135><COL style="WIDTH: 167pt; mso-width-source: userset; mso-width-alt: 8118" width=222><TBODY><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; WIDTH: 158pt; HEIGHT: 12.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=17 width=210></TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; WIDTH: 101pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 width=135></TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; WIDTH: 167pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 width=222 align=right>21</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=17>Washington, George</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>gwashington</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>Washington, George gwashington</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=17>Kelly, Randy</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>rkelly</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>Kelly, Randy rkelly</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" id=td_post_2665311 class=xl65 height=17>Seinfield, Jerry</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>jseinfield</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>Seinfield, Jerry jseinfield</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; HEIGHT: 12.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=17>Kramer, Kosmo</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>kkramer</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65>Kramer, Kosmo kkramer</TD></TR>
</TBODY></TABLE>