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Stop Eye Strain in Excel 2008

You can make text bigger in Excel by zooming to a larger percentage with the Zoom control in the toolbar, or by selecting the cells containing too-small text, choosing Format > Cells (Command-1), and then setting options in the Font pane. You can also increase the default font size for new sheets by modifying the Size field (next to the Standard Font field) in the General pane of Excel's preferences.

From Tonya Engst