I've not worked with the Concatenate function, but I would try either
"vbCrLf" or "Chr (10) & Chr(13)"

Use the character for carriage  return rather than a carriage return  itself.

It is either chr13) or char(13)

Thanks for the advice. I found that "&CHAR(10)&" along with enabling "Wrap
Text" for the cell works.

i had Started a project in Excel . i want to know the sintex example for all
command in VBA .
Ex. .list etc

The best resource for syntax is to use the help files in the editor. When you
are in the editor type list and then press F1. You will get an option of
looking at the information about Excel list or Office List. Choose the excel
one. This will give you the information about using list in your code.

If you want a complete list of all the objects, methods and properties you can
use in VBA, go to help, Microsoft Excel Visual Basic Reference, Microsoft
Excel Object Model.

Under Objects all the objects are listed
Under Methods all the methods are listed
Under Properties all the properties are listed.

There is also a lot of information under Programming Concepts.

I think this resource would answer  most of your questions, but please feel
free to post back if there is anything you still have problems with.