Private Sub Form_Load()
Dim i As Integer
With MSFlexGrid1
.Cols = 3
.FixedCols = 0
For i = 0 To 2
.TextMatrix(0, i) = "head"
.TextMatrix(1, i) = "1"
.ColAlignment(i) = 3
Next
For i = 2 To 10
.AddItem i & vbTab & i & vbTab & i
Next
.MergeCells = flexMergeRestrictRows
.MergeRow(0) = True