After you select the cell or cells whose orientation you want to alter, open the Format menu and select Cells to open the Format Cells dialog box.
On the Alignment tab of the Format Cells dialog box, type the desired angle in the Degrees field in the Orientation area.
Click OK.
The data reorients within the cell. (You might need to increase or decrease the height and width of the cells.)
INTRODUCTION
Excel lets you alter the orientation of a cell that is, the angle at which it displays information. The main reason for doing this is to help draw attention to important or special text. This feature can be convenient when you have a lot of columns in a worksheet and don't want your column headers to take up much horizontal space, or if you simply want the information to stand out.
TIP
Rotating Data
Click the half circle in the Orientation section of the Alignment tab to quickly change the angle at which data is rotated within the selected cell(s).