Hi,
Perhaps you could put your first-row-headings in cell-like textboxes.
Making row 1 higher there would be room for the headings of row 2 (which are now in row 1).
or
instead of merging you could use the "center accross selection" alignemt, but I don't think this would solve your problem
a good alternative could be a "double-click-sort" system
a doubleclick in any header in row 2 would trigger a sort: of course this would need some sheetevent-code
kind regards,
Erik