In Excel for Mac, you can split a sheet into panes or use windows to view multiple sheets or multiple workbooks. Split a sheet into panes. You can view two areas of a sheet by splitting it into pane. When you split a sheet into separate panes, you can scroll in both panes independently.
You can Freeze panes in excel 2007. Freezing in excel sheet is very useful tool in excel 2007. When you excel sheet will be very large then you can Freeze your Top pane to view easily whole worksheet. Means of freezing is heading will be remain at same place when you are scrolling down excel sheet. Suppose you have created large row lines in excel sheet, then when you scroll down at bottom. Then how you will identifies what is the heading of particular column.
Now to identifies it you will have to create freeze Heading row. Freeze Panes in Excel 2007.