How to add line break in Ms Excel cell using formula

This is how you can add a line break into Ms Excel cell using formula. Using keyboard while typing into the cell, to insert a line break just hit "at+enter". But what about using formula?

To insert a line break into Ms Excel cell using formula, use this:

CHAR(10)

Example:

="this is the first line"&CHAR(10)&"this is the 2nd line"

via(http://excel-formulas.blogspot.com/2009/03/line-break-in-cell-using-formula.html)