How we merge cells in excel?

1. Select the cells you want to merge and then click on the "Merge & Center" button in the Alignment panel in Home tab on the ribbon.

OR,

2. Select the cells you want to merge and then right click, select "Format Cells..." from the right click context menu. This opens the Format Cells dialog box. Go to Alignment tab and check "Merge cells" checkbox. Press OK to continue.

 From HOME tap - Allignment  section - you will see (merge & center)