Excel allows you to create drawing objects in your worksheets. These objects (such as an oval, rectangle, line, or AutoShape) are positioned on what is termed the "drawing layer," which is separate and distinct from the contents of the worksheet. You generally create such objects by using the tools on the Drawing toolbar.
You can rotate the drawing object to any degree you desire. Simply follow these steps:

Figure 1. Rotation handle.
If you know exactly how much you want to rotate the drawing object, you can also do the following:

Figure 2. The Size tab of the Format AutoShape dialog box.
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