To split cells in Excel, the common and effective way is to use the "Text to Columns" feature under the Data tab. Here is a step-by-step guide:

1. Highlight the cell(s) you want to split that contain data separated by delimiters (e.g., comma, space, dash).
2. Click the "Data" tab on the menu bar.
3. Select "Text to Columns."
4. Choose the "Delimited" option and click Next.
5. Select the delimiter(s) present in your data like comma or space, and click Next.
6. Choose the destination cell where you want the split data to appear (otherwise it will overwrite the original cells).
7. Click Finish.

This splits the content of one cell into multiple cells based on the delimiter you specify, like splitting "Austin, Texas" into separate columns for Austin and Texas. Alternatively, you can also split cells based on fixed width manually by selecting the point where to break the text. Note: Excel does not allow splitting a single cell into multiple smaller cells within the same column visually (like dividing one cell into two in one column). Instead, you insert columns next to it to simulate that effect. This method works well for names, addresses, combined data like city/state, or date/time values that need splitting across columns.