I would suggest that the sheet that you use as your merge source be the primary source of the data and that on another sheet you refer to the cells on that primary sheet so that you can present the data in the way that the pointy heads want it.

 This was a successfully run Word/Excel 2002 mailmerge with field names on one line A1, B1, etc.  Data began on A2, A3, etc.  Very basic mailmerge.

 Management now wants multiline field names/headings.
 A1, B1, C1 would contain field heading names.  Data would start on D1.  Blank spaces can be present in any field or line on the heading/field lines. This Excel spreadsheet is also a spreadsheet report.  I wanted to use the Excel report as a database and report together.  Is there any other way other than copy/paste the data to another spreadsheet to accomodate the format for Word/Excel mailmerge?  I get very interesting field names when I insert merge fields such as name, F2, F4 and they are not correct!