Contents of cells can be rotated using Format/Cell/Alignment. It's not
free-rotation, but is limited to plus or minus 90 degrees.
You can get free rotation if you copy a cell as a picture (hold the
shift key down as you select Edit/Copy Picture) and paste as a picture
into the worksheet (Edit/Paste Picture). You can then use the Free
Rotate tool on the Drawing Toolbar to rotate the picture as desired.
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