The value in the cell has to be Text (not a real number, not a formula).
So preformat the cell as text and type 23 into that cell
(or add a leading apostrophe '23)
select the 3 in the formulabar
format|cells|check Superscript.
This won't make the value 8--it'll be just text that looks pretty.
This technique won't work with real numbers. If you really wanted it to
evaluate to 8, you could use:
=2^3
Type a zero(0) then Alt + 0179 on the numpad to get 2³
For 3² use Alt + 0178
Gord Dibben MS Excel MVP
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