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When you stretch the height of the field in the report designer, and you see the 2nd line, it means that it will always allow 2 lines of data. If you did not have "stretch with overflow" checked, and the data was more than two lines, it would get cut off. You can make the box as tall as you want, but if you make it more than one line tall, it will always reserve that much space for every record, even if it doesn't take up that much room. So whether you leave it one line tall and mark as stretch with overflow .. or whether you make it two lines tall .. depends on your situation and what you want out of the report.