Your best idea is to try it. If you have seen old Letters or old books for
that matter, the first line of a new paragraph was indented by 1/2 inch, 2.25
cm to make it stand out. Excel indents the text a few spaces from the left of
the cell. Use it at the beginning of a new Section in say a Profit & Loss
Account.
Gary's neat macro will pad out the spaces between each character but will
not neccessarily produce even character spacing. This depends on the font.
Yiou need a non proportional font such as Courier or FixdSys
Regards
Peter