Here's our Microsoft Office Tip for.. June 15, 2004
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When you click the Underline button on the Formatting toolbar, Excel underlines the data in the selected cell or range. By default, that underline is a single line. If you need a double underline, you probably select the Cells command from the Format menu, click the Font tab, and then choose Double from the Underline control. However, that's a permanent change. Excel will continue to display a double underline until you change it back, which is probably inconvenient for most of us.
To quickly apply a double underline without changing any Excel defaults, simply hold down the Shift key as you click the Underline button.