number—The number to convert into a character.
This is based on your computer operating system’s character set. You may see different results when using this formula on a different computer.
CHAR(10) can be used to add a line break within a formula
="Apples" + CHAR(10) + "Oranges"
will display as follows:
NOTE: To display a line break, you must use Wrap Text in that cell. For more information about cell formatting, see Formatting Options.