Rotate cell data in Excel 2007

You can rotate the cell data if the width of the cell is narrow or to make the column headers stand out from the data cells or to make the header be present by merging rows.
You can rotate the cell data clockwise, counterclockwise, vertically, and can also rotate the data with degrees precision.

To rotate cell data, select the cells first. On the Home tab, in the Alignment group, click Orientation button and click on one of the option.
To specify the number of degrees the text will be rotated, click the Format Cell Alignment option. The Format Cells dialog box dialog box opens. In Orientation, click the UP or Down arrow button in the Degrees spin box. You can also enter a number directly in the box. The allowable range of values is -90 to 90 degrees. Click OK.