==CHAR(number)
=CHAR(65)
The CHAR function can be used to return a character based on an ASCII or ANSI value. For example, the formula above returns the character "A". It is especially useful when you need to include a character in a formula or text string that is not easy to type.
=CHAR(10)
The CHAR function can also be used to add line breaks in a formula. The formula above adds a line break in a formula
The CHAR function is used to convert numerical code page numbers into characters. It is used to translate numerical code page numbers from other computers.