Hi:
In PROC REPORT, you can only merge header cells horizontally. If you move into the Report Writing Interface (RWI), then you can merge cells horizontally, but it is a DATA step solution using the method/object syntax. There is an example and some code in this Forum posting: https://communities.sas.com/t5/ODS-and-Base-Reporting/How-to-Merge-cells-horizontally-in-ODS-Excel-output/m-p/730820#M24956
The posted code is written for ODS HTML, ODS PDF and ODS EXCEL.
Hope this helps,
Cynthia
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