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The ampersand character (&) is commonly used in company names (such as Burns & Foster, Inc.) or in standard business phrases (such as Mergers & Acquisitions). If you are creating a report in Excel, you may notice that the ampersand characters don't show up properly if you add them to headers or footers for your worksheet.
The reason ampersands don't show up is because the character is used as a "marker" that indicates a special formatting code is to follow. If you want to actually use an ampersand, then you need to double it—use two ampersands, such as "Burns && Foster, Inc." Even though you enter two ampersands in the header or footer, Excel only displays one ampersand in the resulting header or footer.
ExcelTips is your source for cost-effective Microsoft Excel training. This tip (2988) applies to Microsoft Excel versions: 97 2000 2002 2003 2007
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