In Excel 2007, the Freeze Panes command is on the View tab. Pre-2007, it's under Window.
The trick is to select the cell that will be in the upper left-hand corner of the lower right-hand quadrant before choosing "Freeze Panes." Got that?

At the risk of belaboring the point, it may help to think of this command as cutting the sheet into four quadrants (the "panes"). Excel will make a cut along the top of the selected cell and along its left side.
If you mess up, there doesn't seem to be a way to adjust where the "cuts" lie. You just have to unfreeze the panes and try again.
(HT: Tech Xpress)
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