property Items.InnerCell ([Item as Variant], [ColIndex as Variant], [Index as Variant]) as Variant
Retrieves the inner cell.

TypeDescription
Item as Variant A long expression that indicates the handle of the item where the cell is, or 0. If the Item parameter is 0, the ColIndex parameter must indicate the handle of the cell.
ColIndex as Variant A long expression that indicates the index of the column where a cell is divided, or a long expression that indicates the handle of the cell being divided, if the Item parameter is missing or it is zero.
Index as Variant A long expression that indicates the index of the inner being requested. If the Index parameter is missing or it is zero, the InnerCell property retrieves the master cell. 
Variant A long expression that indicates the handle of the inner cell.
Use the InnerCell property to get the inner cell. The InnerCell( , , 0 ) property always retrieves the same cell. The InnerCell( , , 1 ) retrieves the first inner cell, and so on. The SplitCell method splits a cell in two cells ( the newly created cell is called inner cell ). Use the CellParent property to get the parent of the inner cell. Use the CellItem property to get the item that's the owner of the cell. Use the CellWidth property to specify the width of the inner cell.